Cryptic crossword clue
For the auditor, lists security interests 5

The most common and most likely answer to this crossword clue is the 5 letter word LIENS

L
I
E
N
S

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The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.
This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.

What does LIENS mean?

LIENS noun
  1. A tendon.
  2. A right to take possession of a debtor’s property as security until a debt or duty is discharged.

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