审计责任与被审计单位会计责任的界定

How Distinguish Auditing Responsibility and Audited Unts' Accounting Responsibility

会计责任与审计责任是两个不同的概念 ,要严格区分这两种责任 ,首先要明确这两种责任的内函 ;其次要区分被审计单位的错误、舞弊和违法行为与审计人中过失和欺诈 ;再次明确被审计单位内部控制制度健全有效程度与审计人员过失程度的关系 ;最后不要把经营失败、审计失败和审计风险相混淆。

Accounting responsibility and auditing responsibility are two different concepts,and we can distinguish them stricty in four aspects.Firstly,make clear the two responsibilities' connotationsecondly,distinguish the audited units' mistakes,malpractices,illegal activities and the auditors' negligece and cheat;Thirdly,clarify the relation between the perfection,the effectiveness of the audited units'inner controlling regularities and the auditors'negligence;In the end,don't confuse business failure,auditing failure and auditing dangers.