“What do you call an accountant with an opinion?”/“An auditor.”

Accountants are often joked to be less exciting people than auditors. An accounting joke is:
 
Q: What do you call an accountant with an opinion?
A: An auditor.
   
The joke was cited on Twitter on December 23, 2010.
 
 
Twitter
Helen Cousins
‏@_helencousins
RT @karpushin: What do you call an accountant with an opinion? An auditor.
6:15 AM - 23 Dec 2010
   
Roger CPA Review Blog
ACCOUNTANTS HAVE JOKES, TOO!
Tuesday, February 8, 2011 | Roger CPA Review
(...)
Q: What do you call an accountant with an opinion?
A: An auditor.
 
Twitter
Claudia
‏@claudiariveras
What do you call an Accountant with an opinion? - An #Auditor #IIA #Audit
5:00 PM - 17 Feb 2011
 
Twitter
ZS Profit Solutions
‏@ZSPftSolutions
A little humor to start your week off with a smile…
 
What do you call an accountant with an opinion?
An auditor.
10:05 AM - 24 Oct 2011
     
Google Books
Jokes Unlimited: Book 1
By Natarajan S
AB Publishing House
2014
Pg. 39:
What do you call an accountant with an opinion? An auditor.
 
Business Insider
25 Jokes That Only Accountants Will Find Funny
Libby Kane
May 19, 2014, 12:23 PM
(...)
8. What do you call an accountant with an opinion? An auditor.
   
Google Books
Choose Your Own Misery:
The Office
By Mike MacDonald and Jilly Gagnon
New York, NY: DIversion Books
2015
Pg. ?:
“What do you call an accountant with an opinion? An auditor, uhuhuh!”
   
Twitter
Brian Hanson
‏@nationwideclass
@bullethq_botty What do you call an accountant with an opinion? An auditor.
10:39 AM - 5 Aug 2016