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1、會(huì)計(jì)責(zé)任和審計(jì)責(zé)任的比較摘 要會(huì)計(jì)的本質(zhì)是一種管理活動(dòng)，會(huì)計(jì)人員利用組織賦予的職權(quán)從事會(huì)計(jì)管理工作，必然要承擔(dān)會(huì)計(jì)責(zé)任，以保證實(shí)現(xiàn)組織目標(biāo)。由于經(jīng)濟(jì)的發(fā)展使企業(yè)的經(jīng)營(yíng)權(quán)、所有權(quán)發(fā)生分離，催生出獨(dú)立審計(jì)，而審計(jì)人員的審計(jì)責(zé)任相應(yīng)而生。隨著現(xiàn)代經(jīng)濟(jì)的飛速發(fā)展使經(jīng)營(yíng)者受托責(zé)任進(jìn)一步復(fù)雜化。審計(jì)責(zé)任和會(huì)計(jì)責(zé)任是注冊(cè)會(huì)計(jì)師審計(jì)中兩個(gè)不同的概念，它們涉及到注冊(cè)會(huì)計(jì)師和被審單位的責(zé)任劃分和可能承擔(dān)的法律責(zé)任。如何正確認(rèn)識(shí)并區(qū)分審計(jì)責(zé)任與會(huì)計(jì)責(zé)任，對(duì)強(qiáng)化會(huì)計(jì)核算、發(fā)展我國(guó)注冊(cè)會(huì)計(jì)師事業(yè)、促進(jìn)社會(huì)主義市場(chǎng)經(jīng)濟(jì)的發(fā)展，都有著極其重要的意義。本文從審計(jì)責(zé)任和會(huì)計(jì)
2、責(zé)任的涵義、注冊(cè)會(huì)計(jì)師發(fā)展過程、法律和法規(guī)等方面對(duì)審計(jì)責(zé)任和會(huì)計(jì)責(zé)任進(jìn)行了比較，審計(jì)責(zé)任和會(huì)計(jì)責(zé)任是既有聯(lián)系又有區(qū)別，審計(jì)責(zé)任和會(huì)計(jì)責(zé)任在責(zé)任主題、責(zé)任對(duì)象等各方面存在著較大差異。然而另一方面，審計(jì)責(zé)任和會(huì)計(jì)責(zé)任在產(chǎn)生的客體、產(chǎn)生的前提與基礎(chǔ)，責(zé)任的客觀基礎(chǔ)以及責(zé)任的法律表現(xiàn)形式等方面存在著相同之處。關(guān)鍵詞：會(huì)計(jì)責(zé)任，審計(jì)責(zé)任，獨(dú)立審計(jì)，注冊(cè)會(huì)計(jì)師IIIACCOUNTANTRESPONSIBILITYANDAUDITRESPONSIBILITYCOMPARISONABSTRACTAccountingis,inessence,amanagem
3、entactivity．Accountingpersonnel,makeuseofthepowergrantedbytheorganizationengagedinaccountingmanagement,andareboundtoassumeresponsibilityforaccountingtoensuretheattainmentoforganizationalgoals.Duetotheeconomicdevelopment，managementrights,ownershipandincurredseparation,andgi
4、venbirthtoanindependentauditthen,auditandtheauditresponsibilitiesrise.Alongwiththemoderneconomicdevelopmentrapidly，theresponsibilityentrustedwiththeoperatorshasfurthercomplicated.Theauditresponsibilityandaccountantresponsibilityaretwodifferentconceptsincharteredaccountanta
5、udit;theyinvolvetotheresponsibilitydivisionandpossiblyundertookLegalliabilitybetweencharteredaccountantandexaminedOrganization.Howknewanddifferentiatestheauditresponsibilityandtheaccountanttheresponsibilitycorrectly,tostrengthentheaccounting,developchinacharteredaccountant
6、,promotesocialistmarketeconomydevelopment,allhastheextremelyvitalsignificance.Thepapermakeacomparisionbetweenauditingandaccountingresponsibilitiesinthedevelopmentprocessofauditing,concepts,lawsandregulations，Thediscoveryauditresponsibilityandaccountanttheresponsibilityisbo
7、thhastherelationandtohavethedifference,otheraspectsanddrawsomeconclusionsthattherearegreatdifferencesbetweenauditingandaccountingresponsibilitiesinmanyaspectssuchasabilityandtheresponsibilityoftheaccountingresponsibilitytheme,theresponsibilityoftheobject.Butbetweentheaudit
8、responsibilityandaccountingresponsibilitythereisacommongroundintheobject,istheprerequisit
