| 注册会计师审计责任与会计责任辨析 |
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| 引用本文： | 周旭卉.注册会计师审计责任与会计责任辨析[J].山西财经大学学报(高等教育版),2006,9(1):86-88. |
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| 作者姓名： | 周旭卉 |
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| 作者单位： | 山西财经大学,会计学院,山西,太原,030012 |
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| 摘 要： | 注册会计师审计责任与会计责任是两个容易混淆的概念。正确区分和把握这两个概念,不仅有助于合理确认各方责任,做到司法公正,而且有助于增强注册会计师和被审计单位的责任意识,进一步规范审计行为和会计行为,提高会计信息的可靠性,减少社会公众对审计工作的误解。
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| 关 键 词： | 注册会计师 审计责任 会计责任 |
| 文章编号： | 1008-7362（2006）01-0086-03 |
| 收稿时间： | 2005-12-11 |
| 修稿时间： | 2005年12月11 |
Audit responsibility Analysis Between Registered Accountants and Accountants |
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| ZHOU Xu-hui.Audit responsibility Analysis Between Registered Accountants and Accountants[J].Journal of Shanxi University of Finance and Economics,2006,9(1):86-88. |
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| Authors: | ZHOU Xu-hui |
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| Abstract: | We often mix up two concepts of audit responsibility and account responsibility of registered accountants.To master and distinguish them is not only helpful to affirm the responsibilities and perform judicial justice but also to enhance the responsible sense of registered accountants and the sectors audited, to standardize the audit and accounting action,to improve the reliability of accounting information,and thus to reduce the public's misunderstanding to audit work.On the basis of the definition and content of registered accountants' audit and account responsibilities,the essay gets deep analysis into the difference and relationship of the two,gives reference to responsibilities. |
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| Keywords: | registered accountant audit responsibility account responsibility |
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