会计责任、审计责任与注册会计师法律责任解析

发布时间：2018-05-11 12:10

本文选题：会计 + 责任　；参考：《财会通讯》2013年04期

【摘要】：正一、会计责任、审计责任与法律责任的涵义李宁(2004)、蔡建胜(2006)、张宗兵(2007)这三位学者对于会计责任、审计责任的涵义的观点是基本相同的。会计责任是指被审计单位对建立、健全和有效执行本单位的内部控制制度,保证本单位提交的会计资料的真实性、合法性和完整性,保护本单位资产的安全与完整等负有的责任。审计责任是指注册会计师按照中国注册会计师审计准则的要求出具审计报告,
[Abstract]:First, the meaning of accounting responsibility, audit responsibility and legal liability Li Ning / 2004, Cai Jian-sheng 's 2006, Zhang Zongbing's 2007) the three scholars' views on accounting responsibility and audit responsibility are basically the same. Accounting responsibility refers to the establishment, perfection and effective implementation of the internal control system of the unit to ensure the authenticity, legitimacy and integrity of the accounting materials submitted by the unit. The responsibility of protecting the security and integrity of the unit's assets. Audit responsibility refers to the issuance of an audit report by a certified public accountant in accordance with the requirements of the auditing standards of China's certified public accountants,
【作者单位】：武汉理工大学;
【分类号】：F233

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