小议审计责任与会计责任

On Accounting Responsibility and Auditing Responsibility

审计责任和会计责任是注册会计师审计业务常用的两个概念,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。

Auditing responsibility and accounting responsibility are two concepts often used in registered accountant audit work. It is important to recognize the difference and connection between the two concepts and play the functions of modern management.