“Every accountant is an auditor, but not every auditor is an accountant.”

This statement captures an important distinction within the financial profession.

Although accountants and auditors share a foundation built on trust, their roles and responsibilities differ. Together, they serve a common purpose: promoting financial integrity.

The Accountant: Architect and Storyteller

An accountant can be viewed as the person who builds the financial foundation of a business, carefully and systematically.

Accountants are involved in the day-to-day financial operations of an organisation. They record transactions, maintain accounting records and transform financial information into a coherent account of the business.

Their work includes:

• Preparing and maintaining accounting records;

• Recording and organising financial transactions;

• Preparing financial reports; and

• Providing information to support business and strategic decisions.

In Malaysia, the professional journey of an accountant may involve rigorous training and qualification as a Chartered Accountant (C.A.(M)) through the Malaysian Institute of Accountants (MIA).

The Auditor: Guardian of Financial Integrity

An auditor takes an independent step back to examine and evaluate the financial information prepared by an organisation.

The auditor’s role is to assess whether the financial statements are fairly presented, reliable and prepared in accordance with the applicable financial reporting framework. This helps strengthen public confidence in the information.

The auditor’s work includes:

• Examining financial information and supporting evidence;

• Assessing relevant risks and internal controls;

• Performing audit procedures; and

• Expressing an independent opinion on the financial statements.

To become an Approved Company Auditor in Malaysia, an individual must meet the relevant professional requirements, obtain a Practising Certificate and receive approval from the Ministry of Finance (MOF).

The Malaysian Professional Pathway

Malaysia places significant emphasis on professional standards within the accounting and auditing profession.

Whether a professional is building the accounting records or safeguarding their reliability, the title “Chartered Accountant” is legally protected under the Accountants Act 1967. This helps ensure that the profession is led by appropriately qualified individuals.

The distinction can be summarised simply:

Accountants build the financial foundation; auditors protect the integrity of the structure.

Both roles are essential to a trusted economy. They share common roots, but each serves a distinct and important mission in supporting reliable financial information and public confidence.

Beyond the numbers, we see further.

会计师与审计师：共同根源与不同使命

“每位会计师都是审计师，但并非每位审计师都是会计师。”

这句话体现了会计与审计专业之间一个重要的区别。

虽然会计师和审计师都建立在信任的基础上，但两者的职责和工作重点并不相同。两者共同服务于一个重要目标：维护财务诚信。

会计师：财务基础的建筑师与故事讲述者

会计师可以被视为企业财务基础的建设者，以谨慎且系统化的方式，逐步建立企业的财务记录。

会计师参与企业日常的财务运作，记录交易、维护会计账目，并将财务资料整理成一套连贯的企业财务记录。

会计师的工作包括：

• 编制及维护会计记录；

• 记录和整理财务交易；

• 编制财务报告；以及

• 提供支持企业经营及策略决策的财务信息。

在马来西亚，会计师的专业发展通常涉及严格的培训，并通过**马来西亚会计师公会（Malaysian Institute of Accountants，MIA）取得特许会计师（Chartered Accountant，C.A.(M)）**资格。

审计师：财务诚信的守护者

审计师则以独立的角度，检查和评估企业所编制的财务资料。

审计师的职责，是评估财务报表是否公允呈列、是否可靠，以及是否按照适用的财务报告框架编制。这有助于加强公众对财务信息的信任。

审计师的工作包括：

• 检查财务资料及相关支持文件；

• 评估相关风险及内部控制；

• 执行审计程序；以及

• 就财务报表发表独立意见。

要在马来西亚成为注册公司审计师（Approved Company Auditor），除了符合相关专业要求外，还必须取得执业证书，并获得财政部（MOF）的批准。

马来西亚的专业发展路径

马来西亚十分重视会计与审计行业的专业标准。

无论专业人士是负责建立会计记录，还是守护这些记录的可靠性，“特许会计师（Chartered Accountant）”这一称号均受到《1967 年会计师法（Accountants Act 1967）》的法律保护。这有助于确保相关专业由具备适当资格的人士带领。

两者的区别可以简单概括为：

会计师奠定财务基础；审计师守护财务架构的诚信。

会计师和审计师都是值得信赖的经济体不可或缺的支柱。两者拥有共同的专业根源，但各自肩负着不同而重要的使命，共同支持可靠的财务信息和公众信任。

Beyond the numbers, we see further.