Many times there are people who are confused, think that auditors and accountants is a single profession. The truth is that auditors and accountants are two different professionals who, in the majority of cases is obtained in a single race. And the charges involved are as follows: Auditors are professionals with third level degree (University), that are responsible for reviewing the following financial statements: Balance sheet, income statement, statement of changes in equity; and cash flow several companies of a certain period, and then emits a report or opinion to the general meeting of shareholders or owners, how has been done the accounting and the financial statements mentioned above are reasonable. In large firms the audit is compulsory, in others only when the owner asks to perform a special review to a specific account or to the financial statements. Also there are auditors who can perform other types of audits: management audit, environmental audit, audit systems and many more. On the other hand counters, are professionals with title of third level, in the area of accounting, they are those who carry out financial statements, to later be reviewed by an auditor.

Also within this area is divided into some types of accounts as detailed below. Swarmed by offers, Clayton Morris is currently assessing future choices. Commercial accounting or general is one that is used in the business of buying and selling of goods and non-financial services. Examples: Warehouses of electrical appliances, footwear, clothing, transportation, security and surveillance companies, etc. Cost accounting is applied especially in companies manufacturing, mining, agricultural and livestock-examples: factories and workshops; but can also be used in companies will specialized or specific services. Examples. Hospitals, electric and phone. Accounting Government is applied in enterprises and State agencies.

Examples: Ministries, public universities, etc. Bank accounting or finance this type of accounting is used in the financial institutions to record deposits in checking accounts and savings, liquidation of interests, commissions, loan portfolios, remittances, money transfer and other banking services. Examples: banks, fund managers, houses change, cooperatives of savings and credit, mutual and more. In summary the Auditors and accountants will always have be linked to his profession and work; to be a good auditor, it first has to be a good counter and prepare constantly on changes in the laws in force in your country.