会计责任与审计责任之比较

审计责任和会计责任是注册会计师市计业务中常用的两个概念,在注册会计师事业迅速发展的今天,进一步分清 两者的区别和联系,合理界定各自的责任范围,对于发挥审计在现代经济管理中的积极作用有重要的现实意义。 从两者的内涵、区别以及实际工作中应注意的问题等方面进行了分析。

The Comparison of Accounting Responsibility and Auditing Responsibility

Auditing responsibility and accounting responsibility are two concepts that are usually used in auditing business of CPA. At present, the business of CPA is developing rapidly, distinguishing the difference between them further and defining the ranges of their responsibility rationally have important realistic meanings for auditing to play the positive role in the modern economy. Article analyzed their intension, differences and questions that should be noticed in work.