auditor vs accountant

auditor and accountant both are nouns.

Word	Noun	Adjective	Verb	Adverb
auditor	Yes	No	No	No
accountant	Yes	No	No	No

As nouns, accountant is a hypernym of auditor; that is, accountant is a word with a broader meaning than auditor:

auditor: a qualified accountant who inspects the accounting records and practices of a business or other organization
accountant: someone who maintains and audits business accounts

Other hypernyms of auditor include comptroller, controller.

auditor (noun)	accountant (noun)
a qualified accountant who inspects the accounting records and practices of a business or other organization	someone who maintains and audits business accounts
someone who listens attentively
a student who attends a course but does not take it for credit