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会计责任与审计责任是一对 联系紧密的概念,两者同受托经济 责任紧密地联系在一起;同时,会 计责任和审计责任是注册会计师 审计中两个不同的概念,它们涉及 到注册会计师和被审计单位的责 任划分和可能承担的法律责任。随 着我国社会主义市场经济体制的
Accountability and audit responsibility are a pair of closely related concepts, which are closely linked with entrusted economic responsibility. At the same time, accounting responsibility and audit responsibility are two different concepts in CPA audit. They relate to CPA and Audit division of the division of responsibilities and may assume legal responsibility. With China’s socialist market economic system