Says, Bisworanjan Nayak.
Lets start with the objective
The objective of financial accounting is to prepare accounts, trial balance, financial statements etc
The objective of auditing is to express an opinion thereon
Auditing starts where accounting ends
Auditing is the big brother of accounting
Accounting involves more numbers
Auditing involves checking these numbers
However, more math is involved in accounting
Accounting is concerned with details like transactions, account balances etc
Auditing gives usually cursory view on accounts
Accounting is a routine function
Auditing gives an opinion on this function
Accounts requires less specialized skills
Auditing requires more specilised skills
Accounting is usually less remunerative to an individual
Auding is usually more remunerative to an individual
I think this should help you to understand the job role of an accountant vis-a-vis auditor.
In conclusion, Auditing is more interesting, challenging, dynamic, remunerative than accounting in general.
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