会计责任与审计责任的差异分析

通过对会计责任与审计责任的概念剖析和会计责任、审计责任界定的国际比较，揭示了会计责任与审计责任在实务中难以界定的原因，指出只有明晰两种责任，才能促进企业的发展和保护注册会计师以及事务所的合法权益。

Analysis on the Differences between the Accounting Responsibility and the Auditing Responsibility

Through the analysis on the conceptions of the accounting responsibi lity and the auditing responsibility and through the international comparison of the definitions of the accounting responsibility and the auditing responsibilit y, this paper reveals the causes why the accounting responsibility and the audit ing responsibility are difficult to be defined in the real affairs, and points o ut that only when the two kinds of responsibilities are clarified, can the devel opment of the enterprises be promoted and can the lawful rights and interests of the registered accountancies and accounting offices be guaranteed.