listener vs auditor

listener and auditor both are nouns.

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

As nouns, listener and auditor are synonyms defined as:

Other synonyms of listener include attender, hearer.

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