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1、會計責(zé)任和審計責(zé)任的比較摘 要會計的本質(zhì)是一種管理活動，會計人員利用組織賦予的職權(quán)從事會計管理工作，必然要承擔(dān)會計責(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)營權(quán)、所有權(quán)發(fā)生分離，催生出獨(dú)立審計，而審計人員的審計責(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)營者受托責(zé)任進(jìn)一步復(fù)雜化。審計責(zé)任和會計責(zé)任是注冊會計師審計中兩個不同的概念，它們涉及到注冊會計師和被審單位的責(zé)任劃分和可能承擔(dān)的法律責(zé)任。如何正確認(rèn)識并區(qū)分審計責(zé)任與會計責(zé)任，對強(qiáng)化會計核算、發(fā)展我國注冊會計師事業(yè)、促進(jìn)社會主義市場經(jīng)濟(jì)的發(fā)展，都有著極其重要的意義。本文從審計責(zé)任和會計
2、責(zé)任的涵義、注冊會計師發(fā)展過程、法律和法規(guī)等方面對審計責(zé)任和會計責(zé)任進(jìn)行了比較，審計責(zé)任和會計責(zé)任是既有聯(lián)系又有區(qū)別，審計責(zé)任和會計責(zé)任在責(zé)任主題、責(zé)任對象等各方面存在著較大差異。然而另一方面，審計責(zé)任和會計責(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：會計責(zé)任，審計責(zé)任，獨(dú)立審計，注冊會計師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
