Difference Between Accountant and Auditor


Difference between Accountant and Auditor:


         An accountant is a person who has knowledge of accounting and maintains the books of accounts of a company; he may or may not be a chartered accountant. An accountant is an employee receives salaries for his work.

accountant vs auditor
accountant vs auditor


         Is a person who must be a chartered accountant.  The auditor is an independent person and not an employee and

accountant vs auditor
accountant vs auditor

receives audit fee for his work done.He must have strong auditing knowledge.

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The following point will help you to understand the

The difference between Accountant and Auditor.


Term of difference



Status  Accountant is an employee of a businessAuditor is an independent person.
KnowledgeAccountant must have accounting knowledge.Auditor must have accounting and auditing knowledge.
QualificationHe may or may not be a chartered accountant.He must be a chartered accountant.
 AdviceAccountant has a right to gives advice on the accounting system.Auditor has no right to gives advice on business matters.
RewardAccountant receives a salary as a reward for work doneHe receives a fee as a reward for audit work done.
LiabilityAccountant has no liability for preparing final accounts.He has liability after presenting audit report.
EfficiencyAccountant determines the efficiency of all other departments except his own.He determines the efficiency of all business functions but not his own.
ReportAccountant work required no report.Auditor work requires a separate report to owners.
CycleAccountant work starts with journalizing and end with final accounts.He works starts with understanding clients ‘system and ends with an opinion. 


        The main difference between Accountant and Auditor is that auditors conduct an independent assessment of the accuracy and fairness of a company’s financial statements prepared by an accountant, while Accountants record financial records to be examined by the auditor. Auditors and accountants work together to ensure compliance. An accountant is from the firm while the auditor is from outside the firm.