| 小议审计责任与会计责任 |
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| 引用本文： | 王丽南. 小议审计责任与会计责任[J]. 吉林省经济管理干部学院学报, 2005, 19(3): 56-57 |
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| 作者姓名： | 王丽南 |
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| 作者单位： | 长春税务学院,会计系,吉林,长春,130021 |
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| 摘 要： | 审计责任和会计责任是注册会计师审计业务常用的两个概念，在注册会计师事业迅速发展的今天，进一步分清两者的区别和联系，合理界定各自的责任范围，对于发挥审计在现代经济管理中的积极作用有重要的现实意义。
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| 关 键 词： | 审计责任 会计责任 比较 |
| 文章编号： | 1009-0657(2005)03-0056-02 |
| 修稿时间： | 2004-12-29 |
On Accounting Responsibility and Auditing Responsibility |
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| Wang Linan. On Accounting Responsibility and Auditing Responsibility[J]. Journal of Jilin Province Economic Management Cadre College, 2005, 19(3): 56-57 |
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| Authors: | Wang Linan |
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| Abstract: | Auditing responsibility and accounting responsibility are two concepts often used in registered accountant audit work. It is important to recognize the difference and connection between the two concepts and play the functions of modern management. |
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| Keywords: | Audit responsibility Accounting responsibility Compare |
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