会计责任与审计责任混同的原因与对策探讨

Probe for the Reasons and Countermeasures of Confusing Accounting Liability with Audit Liability

会计责任与审计责任是一对紧密相联的概念 ,但由于目前两种责任界定还不清楚 ,常常使人们误以为二者可以混同 ,结果引起审计诉讼案件不断增多。本文从二者的基本概念入手 ,详细分析了造成二者混同的主客观原因 ,并有针对性地提出了科学界定审计责任和会计责任的可行性对策。

The paper analyses the reasons and countermeasures of confusing accounting liability and audit liability and brings forward feasibility countermeasures of defining accounting liability and audit liability scientifically.