Here is a quote that explains this very well, IMO:
Auditing recording a log of the events and activities related to the system and subjects
Accounting (aka accountability) reviewing log files to check for compliance and violations in order to hold subjects accountable for their actions
Stewart , James M.; Chapple, Mike; Gibson, Darril (2015-09-11). CISSP (ISC)2 Certified Information Systems Security Professional Official Study Guide (Kindle Locations 1489-1491). Wiley. Kindle Edition.
Comments
Auditing recording a log of the events and activities related to the system and subjects
Accounting (aka accountability) reviewing log files to check for compliance and violations in order to hold subjects accountable for their actions
Stewart , James M.; Chapple, Mike; Gibson, Darril (2015-09-11). CISSP (ISC)2 Certified Information Systems Security Professional Official Study Guide (Kindle Locations 1489-1491). Wiley. Kindle Edition.