试析会计责任与审计责任

On the Responsibilities of Accounting and Auditing

会计责任主要涉及三个方面：建立健全企业内部控制制度；向企业外部各方提供真实，公允的会计信息；保证资产的安全、完整．审计责任就是评价受托方受托责任的履行．会计责任是形成审计责任的必要条件而不是充分条件． ＣＰＡ的审计责任不能替代、减轻或免除被审计单位的会计责任．

This paper contains the difference, connection and limit between accounting responsibility and auditing responsibility. Some aspects that need special attention by CPA are also pointed out.