Witter on about what auditor believes to be a square foot (3,3)
I believe the answer is:
pay for
'foot' is the definition.
'witter on about what auditor believes to be a square' is the wordplay.
'witter on' becomes 'yap'.
'about' is a reversal indicator.
'what auditor believes to be' indicates a 'sounds like' (homophone) clue.
'a square' becomes 'four' (four is a square number).
'four' sounds like 'for'.
'yap' in reverse letter order is 'pay'.
'pay'+'for'='PAY FOR'
I've seen this clue in The Independent.
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