The main difference between auditing and consulting is that auditing is a form of assurance service, whereas consulting is not. Auditing is the process of obtaining evidence and expressing an opinion on the financial statements of an entity, while consulting is the provision of advice and assistance to management on how best to achieve their objectives.   From a practical standpoint, there are also some key differences between auditors and consultants. Auditors are typically more conservative in their approach, while consultants are more likely to push for change. Auditors also have a greater focus on compliance with regulations, while consultants are more likely to focus on improving business performance. Finally, auditors tend to be less expensive than consultants.