Differentiate between bookkeeper, accountant and auditor from professional point of view

Bookkeeper: Means a person whose job is to maintain and keep the books of accounts. He is a junior employee having elementary knowledge of maintaining accounts, books. He does not possess refined knowledge and specialized training in the field of accounts. He works under the supervision of a senior employee having good knowledge of accounts. The work of a bookkeeper is of route and mechanical nature which he can grasp by a little devotion.

Accountant: Is a senior employee of the organization. He supervises the bookkeeping function and is responsible for the preparation of periodical financial statements, making year-end adjustments, drawing up trial balance, preparation of various schedules, working out depreciation charge, providing for bad debts, closing books, reconciliations, and much other required information. He suggests improvements and advises the management on various financial matters and attends taxation proceedings. The accountant also looks after the audit of accounts and provides every information and assistance desired by the auditor.

Auditor: Is an outsider and an independent professional. He is qualified person and a member of an accountancy body of the country. He has practicing certificate and entitled to certify financial statements. He possesses high knowledge of principles of accountancy. An auditor goes behind the books to form an opinion.