论会计责任与审计责任

Discussion on the Accounting Responsibility and the Auditing Responsibility

介绍了会计责任与审计责任的含义,分析了会计责任与审计责任的相关性与差异性,探讨了会计责任与审计责任的划分与具体界定,指出了认识和区分会计责任与审计责任的现实意义。

This paper introduces the connotation and comprehension of the accounting responsibility and auditing responsibility, analyzes on the correlation and difference of the accounting responsibility and the auditing responsibility, probes into the classification and concrete definition of the accounting responsibility and auditing responsibility, and points out the practical significance of recognizing and differentiating the two kinds of responsibilities.