08 October 2013
A Chartered Accountant is an individual who has a college education in business and accounting and who has also passed an accreditation examination proving that he or she is somewhat proficient in accounting, auditing, and commercial law. This person must also gain a certain amount of practical experience in auditing and accounting.
08 October 2013
An auditor may or may not be a CA. An auditor is someone who specializes in the analysis of an organizations records in an attempt to show that the financial reports of the organization are prepared in accordance with generally accepted accounting principles. An audit clerk is an entry level accountant who is gaining experience in the audit of financial records. An assessee would likely be the entity being audited.