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目前有不少被审单位对审计责任与会计责任划分不清,存在模糊认识,有的将审计报告看作是本企业会计报表的护身符,认为既经审计,就应绝对正确,若有错弊则应由注册会计师全部负责;还有要求在审计报告中表述预测性的盈利前景,以便被审单位向银行申请贷款。为此,我们认为有必要对会计责任和审计责任作一些探讨。先谈什么是会计责任?大家从注册会计师出具的审计报告中可以看出,每份审计报告几乎都有这样一句话:“这些会计报表由贵单位负责。”即是指被审单位对送审的会计报表及其有关资料应负的责任。会
At present, many auditees have unclear division of audit responsibility and accounting responsibility, and they have vague understanding. Some consider the audit report as the amulet of the accounting statements of the enterprise. They think that they should be absolutely correct if they have been audited, It is the CPA’s overall responsibility; there is also a requirement to present a predictable prospect of earnings in the audit report so that the controlled entity can apply for a loan from the bank. For this reason, we think it is necessary to make some discussion on accounting responsibility and audit responsibility. First talk about what is the accounting responsibility? Everybody from the certified public accountants audit report can be seen that almost every audit report has this sentence: “These are the accounting statements by your organization. ” Submitting the financial statements and the relevant information should bear the responsibility. meeting