Deposit owing to auditor (3)
I believe the answer is:
dew
'deposit' is the definition.
(I've seen this before)
'owing to auditor' is the wordplay.
'owing' becomes 'due' (similar in meaning).
'to auditor' shows a homophone (sound like) (I've seen 'to auditors' mean this (an auditor is a listener)).
'due' sounds like 'DEW'.
(Other definitions for dew that I've seen before include "The damp of early morning" , "Moisture condensed at night" , "Condensation during the night" , "Wed in morning moisture" , "Morning condensation as on grass" .)