| 试论会计责任与审计责任的区分 |
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| 引用本文： | 贾玉禄.试论会计责任与审计责任的区分[J].安阳工学院学报,2005(2):73-76. |
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| 作者姓名： | 贾玉禄 |
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| 作者单位： | 安阳工学院,河南,安阳,455000 |
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| 摘 要： | 会计责任和审计责任是两种不同性质的责任,不能相互替代.确定会计责任和审计责任的界限和范围对于区分这两种责任起着十分关键的作用.
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| 关 键 词： | 会计责任 审计责任 界定 |
| 文章编号： | 1671-928X（2005）02-0073-04 |
| 收稿时间： | 2005-03-03 |
| 修稿时间： | 2005年3月3日 |
On Differences between Accountant Responsibility and Audit Responsibility |
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| JIA Yu-lu.On Differences between Accountant Responsibility and Audit Responsibility[J].Journal of Anyang Institute of Technology,2005(2):73-76. |
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| Authors: | JIA Yu-lu |
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| Abstract: | Accountant responsibility and audit responsibility are two kinds of responsibilities of the different nature, which can not be replaced each other. Making clear the limits and arrange between accountant responsibility and audit responsibility is of most important function for distinguishing the two responsibilities. |
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| Keywords: | accountant responsibility audit responsibility definition |
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