Bookkeeping VS Accounting VS Auditing

Book keeping	Accountancy	Auditing
Book keeping is an art of recording the business transaction in the books of original entry and the ledgers.	Accountancy is the calculation of the accounts in such way that one can easily know the state of business.	Auditing means the verification of book entries and accounts to find their accuracy.
Is called Book keeper	Is called accountant	Is called auditor
The spade work is done by the book keeper	The spade work is done by the accountant	The finishing touch given by the auditor
They prepare ledgers	They prepare trial balance, profit & loss account, balance sheet	Auditor verify the trial balance, profit & loss account and balance sheet.