审计责任与会计责任界定初探

审计责任与会计责任是两个容易混淆的概念。由于目前两种责任界定还不清楚,常常使人们误认为二者可以混同,导致针对注册会计师的审计诉讼案件越来越多。本文从二者的基本概念入手,分析了造成二者混同的原因,并提出了科学界定审计责任和会计责任的几点建议。

We often mix up two concepts of audit responsibility and account responsibility. At present, because their limits are not clear, people frequently confuse the two responsibilities, leading to more and more audit lawsuit cases in view of registered accountants. This article compared the two basic concepts, analyzed the reasons which confused audit responsibility with account responsibility and proposed the scientific limits between audit responsibility and account responsibility.