The Auditor At Work! The oddities of audit. The difference between a Chartered Accountant and an Auditor is that whereas the former looks for Cash in Hand the latter looks for Hand in Cash. And this precisely is what makes the Auditor the bane of every DDO ( Drawing and Disbursing Officer, poor sod) in the government. Every once in a while the Audit party descends on government offices like a biblical plague, armed with annual targets of audit paras and a tunnel vision that would do a mole proud. Your typical auditor is adept at looking through key holes, but as all of us who have done our share of peeping through key holes during our college days would testify, this kind of opticism ( to coin a word) suffers from a loss of perspective and context: it may help one to focus on a particular part of the female anatomy but it loses the larger picture.