A bookkeeper keeps a regular, concise, and accurate record of business transactions by making the proper entries in the various books of account for that purpose.
An accountant is a person skilled in the art of bookkeeping and may be employed either to organize and set up a system of records suitable to the needs of a particular organization or to investigate and report upon the financial condition of an organization by a study and analysis of its books of record.
An auditor is an examiner who checks and verifies the financial records of an organization to see that these records correctly represent its condition.