Accountants and Auditors Are Two Different Dinosaur Species

Let’s settle this thing once and for all.

A lot of accountants think that auditors must do their auditing jobs efficiently. They believe that auditors must do their research assignments first before asking too many non-sense questions in an interview that lasts at least two favorite primetime shows or Koreanovelas.

On the other hand, a lot of auditors think that accountants are not doing their jobs the way they should. They’ve been requested to accomplish and submit the reports and files according to the list but end up hearing from accountants:

“Hindi pa tapos eh…” (They’re not yet ready…)
“Busy-busyhan pa ko eh…” (I’m [pretending to be] busy…)

These two dinos always think about each other like that. They’re the sweetest species of dinosaurs I’ve ever seen. They love to quarrel.

Accountants are like T-Rex’s. Or T-Rachel’s, if you’re a lady. Just kidding. There are no dinosaur species called T-Rachel. Just heard it from Buck of Ice Age 3.

But really, accountants are the most defensive and loudest of all dinosaurs. They are fierce and their terrifying teeth can easily tear off an auditor’s Zara or Van Heusen coat.

On the other hand, the auditors are like Argentinosauruses. Yes, the big ones. With necks sticking out of the clouds. They can see everything from above. And underneath.

Guys, there are tons and tons of differences between accountants and auditors. Just because most of them are CPAs and/or graduates of Accounting, that does not mean they’re of the same fighting species. Some of them have scales. Some have gills and fins. And fangs. And eyeglasses. And neckties and coats. And shawls. And tablets and smartphones. You know, those creepy things and silly body parts.

The problem with some companies and businessmen, and even ordinary employees, is that they see these two professions as the same. Oftentimes mixing the Accounting & Finance hierarchy with obvious Internal Auditor positions.

Burn, salamat at pumayag ka na maging Auditor kita dito. Kelangan ni ***** (Accountant) ng tulong mo sa paggawa ng bank reconciliation.” (“Burn, I’m grateful that you joined my company as an Auditor. Our Accountant ***** badly needs help in preparing the bank reconciliation.”)

Look at job postings on websites and newspapers, especially those companies looking for Accountants, Accounting Assistants, Accounting Clerks, Accounting Slaves, Accounting Coffeemakers, Accounting Drivers, Accounting Housekeepers, etc. You will sometimes find something like this:


Job Specification:

To assist the Accountant/Accounting Head in any accounting activities to ensure that all financial transactions are taken up in the books in accordance with the generally accepted accounting principles.

  • Male or Female or from the LGBT community
  • Not more than 99 years old
  • Must be a graduate of any 10-year business course preferably Accounting
  • Must have at least 2-3 years work-related experience in a hacking industry
  • Must be analytic and can perform work under pressure and with minimum supervision (two sets of surveillance cameras will be installed in your cubicle/room)
  • In good health condition (can work for six straight nights)
  • Knowledge involving routine calculation, posting and verification of financial data depending on area of assignment (Knows how to operate a calculator, Casio brand. Yes, the one with big number keys)
  • Has the ability to influence and persuade others to party!!!
  • Computer Literate (can type ABC and 123)
  • Willing to work in Spratly Islands

Why should an Internal Auditor directly assist an Accounting in performing Accounting activities???!!! Why not hire another Accountant instead? Let me define to you what Internal Auditing is courtesy of the IIA (Institute of Internal Auditors):

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

Source: Documents/IPPF_Definition.doc

Did you see any Accounting word in that definition? Did you???

Now let me define to you what Accounting means. For the sake of Non-CPA’s and non-accountants, I’m gonna use Investopedia in defining Accounting and not AICPA or PICPA which both use dinosaur languages of some sorts:

The systematic and comprehensive recording of financial transactions pertaining to a business. Accounting also refers to the process of summarizing, analyzing and reporting these transactions. The financial statements that summarize a large company’s operations, financial position and cash flows over a particular period are a concise summary of hundreds of thousands of financial transactions it may have entered into over this period. Accounting is one of the key functions for almost any business; it may be handled by a bookkeeper and accountant at small firms or by sizable finance departments with dozens of employees at larger companies.

Read more:

T-REX’s and ARGENTINOSAURUSes will NEVER kiss each other (UNLESS…)

To all businessmen and budding entrepreneurs reading this, beware of mixing these two eggheads up in one nest.

Internal auditors aren’t supposed to perform Accounting and Finance tasks if they were hired as such. They should be “independent” and “objective”.

Of course, they should be knowledgeable in these areas for reasons that are very obvious. They are supposed to give you value for money assessment of your Accounting processes and controls and not to be your business landmines for possible fraud and misbehavior.

And besides, it’s not only Accounting processes that Internal Auditors are supposed to review and evaluate.

They may also mess up the lives of all living dinosaurs in your Company from housekeepers to security guards to receptionists (woohoo!!!) to sales people to supply chain to Board of Directors without even trying to. As you wish. 😛

ACCOUNTING and AUDITING Definitions Simplified

Accounting provides financial information to users of such information, and Auditing is a means to ensure such information is reliable and comforts with established rules and regulations.” (Source:

Hire a Pterodactyl first that understands well both these functions before splashing your working capital on T-Rex’s and Argentinosauruses.

Sources: -(argentinosaurus) – (t-rex)