What's the difference between accountant and auditor?

Accountant


Definition:

  • (n.) One who renders account; one accountable.
  • (n.) A reckoner.
  • (n.) One who is skilled in, keeps, or adjusts, accounts; an officer in a public office, who has charge of the accounts.
  • (a.) Accountable.

Example Sentences:

  • (1) These factors might account for the lower systemic bioavailability of these compounds.
  • (2) Technical factors that account for increased difficulty in these patients include: problems with guide catheter impaction and ostial trauma; inability to inflate the balloon with adequate guide catheter support; and need for increased intracoronary manipulation.
  • (3) However, some contactless transactions are processed offline so may not appear on a customer’s account until after the block has been applied.” It says payments that had been made offline on the day of cancellation may be applied to accounts and would be refunded when the customer identified them; payments made on days after the cancellation will not be taken from an account.
  • (4) Even with hepatic lipase, phospholipid hydrolysis could not deplete VLDL and IDL of sufficient phospholipid molecules to account for the loss of surface phospholipid that accompanies triacylglycerol hydrolysis and decreasing core volume as LDL is formed (or for conversion of HDL2 to HDL3).
  • (5) At the heart of the payday loan profit bonanza is the "continuous payment authority" (CPA) agreement, which allows lenders to access customer bank accounts to retrieve funds.
  • (6) Thus, it appears that neuronal loss may account for up to roughly half of the striatal D2 receptor loss during aging.
  • (7) Writing in the Observer , Schmidt said his company's accounts were complicated but complied with international taxation treaties that allowed it to pay most of its tax in the United States.
  • (8) That is why you will be held relentlessly to account for those choices; why what you said in February invites forensic scrutiny.
  • (9) This decrease cannot be accounted for by increased turnover of the mRNA in the presence of the drug.
  • (10) Another important factor, however, seems to be that patients, their families, doctors and employers estimate capacity of performance on account of the specific illness, thus calling for intensified efforts toward rehabilitation.
  • (11) The issue has been raised by an accountant investigating the tax affairs of the duchy – an agricultural, commercial and residential landowner.
  • (12) ACh released from the vesicular fraction was about 100-fold more than could be accounted for by miniature end-plate potentials; possible causes of this overestimate are discussed.
  • (13) And perhaps it’s this longevity that accounts for her popularity: a single tweet from Williams (who has 750,000 followers) about the series will prompt a Game Of Thrones news story.
  • (14) This study examines the extent to which changes in smoking can account for the decrease in CHD mortality for men and women aged 35-64 years.
  • (15) Analysis of 156 records relating to patients at the age of 15 to 85 years with extended purulent peritonitis of the surgical and gynecological genesis (the toxic phase, VI category ASA) showed that combination of programmed sanitation laparotomy and intensive antibacterial therapy performed as short-term courses before, during and after the operation with an account of the information on the nature of the microbial associations and antibioticograms was an efficient procedure in treatment of severe peritonitis.
  • (16) The multiple logistic model, the most commonly used model for the analysis of coronary heart disease studies, does not consider survival time in assessment of the dependent covariates and does not account for the censoring which usually occurs in such studies.
  • (17) Decreased synthesis rather than increased utilization accounted for the nucleoside effect.
  • (18) The M&S Current Account, which has no monthly fee, is available from 15 May and is offering people the chance to bank and shop under one roof.
  • (19) Gradual evolutionary change by natural selection operates so slowly within established species that it cannot account for the major features of evolution.
  • (20) The term acute allergic colitis seems to be more suitable taking into account the distribution, the cause and the development of this disease.

Auditor


Definition:

  • (a.) A hearer or listener.
  • (a.) A person appointed and authorized to audit or examine an account or accounts, compare the charges with the vouchers, examine the parties and witnesses, allow or reject charges, and state the balance.
  • (a.) One who hears judicially, as in an audience court.

Example Sentences:

  • (1) He pointed out that the bank's external auditors had also found nothing.
  • (2) Getting them to safety is now vital.” While the EU’s hotspots approach improved the fingerprinting and security vetting of migrants, the auditors said that funding and relocation “bottlenecks” had extended the detention of migrants, with disastrous consequences for children.
  • (3) Big organisations, whether in the private, public or charitable sectors usually have independent internal audit before getting anywhere near the external auditors.
  • (4) We aggressively push new uranium deals to countries like India , whose nuclear industry has been called unsafe by its own auditor general , and which point blank refuses to sign the global nuclear non-proliferation treaty .
  • (5) Delays in discharging older patients from hospital when they no longer need care is costing the NHS £820m every year, a report by official auditors has concluded.
  • (6) Our auditors have seen our legal advice on this matter and confirmed that we do not need to make provision in relation to this matter."
  • (7) On page 66 of the annual report, the auditors note that “commercial income is material to the income statement and amounts accrued at the year end are judgmental.
  • (8) Auditors are also concerned about the longer-term financial sustainability of single-tier and county councils, reporting that 52% of these authorities are not well placed to deliver their medium-term financial strategies.” The report concludes that the DCLG “does not monitor in a coordinated way the impact of funding reductions on services, and relies on other departments and inspectorates to alert it to individual service failures.
  • (9) Auditors said this would be cut again before the financial year ends in March.
  • (10) The project failed the auditors' standards, but 61 of the 65 objectives were met and 130,000 people are estimated to have benefited.
  • (11) Election 2015: off-year votes put focus on marijuana, LGBT rights – and Airbnb Read more Bevin’s win also had coat tails down ballot as Democratic state auditor Adam Edelen, widely tipped as a potential opponent for Senator Rand Paul in 2016, lost in an upset to his Republican opponent.
  • (12) There was no way the Bush administration would want independent auditors to publish a report into the financial propriety of its Iraqi administration while the CPA was still in existence and Bremer at its head still answerable to the press.
  • (13) However, in a letter to independent senator Nick Xenophon released last week, the auditor general, Ian McPhee, said the campaign could cost up to $30m.
  • (14) One in six councils are not expected to deliver services within budget this year, and more than half of all councils are at risk of financial failure within the next five years, a report from official auditors says.
  • (15) The BBC must be subject to full independent audit by the comptroller and auditor general.
  • (16) The auditors found that land for 15,740 of these properties was sold off under Tony Blair and Gordon Brown, with some sold off as far back as 1997.
  • (17) This finding that slight degradation of sensory input had secondary consequences on memory and comprehension of spoken material led to an interpretation of findings that 960 individuals aged from 50 to 82 years, in contrast to young adults, showed markedly better recall for word lists presented visually than for word lists presented auditorally, even when each word in each list was correctly read or repeated aloud.
  • (18) And given that the number of people receiving personal budgets has been rising sharply, it is hardly surprising that such cases are attracting greater attention from national and local auditors.
  • (19) The firm that took over from Atos in the implementation of fitness-to-work tests is performing worse in key areas as costs continue to spiral, a report by the official auditors has disclosed.
  • (20) Last week the FRC unsealed details of a past disciplinary action against iSoft's auditor, laying bare a catalogue of accounting failures that had misled investors between 2003 and 2005.