List View Threshold for Auditors and Administrators - Which Kind of users

Hello ,

  I need to know about "Threshold for Auditors and Administrators"  for which kind of users ?

  I have a user that I add to a share point group that has "Full Control" permissions .

  But this user read the value from "List View Threshold"  not from "Threshold for Auditors and Administrators" .

  Thanks,

ASk