本文選題：會計 + 責(zé)任�。� 參考：《財會通訊》2013年04期

【摘要】：正一、會計責(zé)任、審計責(zé)任與法律責(zé)任的涵義李寧(2004)、蔡建勝(2006)、張宗兵(2007)這三位學(xué)者對于會計責(zé)任、審計責(zé)任的涵義的觀點是基本相同的。會計責(zé)任是指被審計單位對建立、健全和有效執(zhí)行本單位的內(nèi)部控制制度,保證本單位提交的會計資料的真實性、合法性和完整性,保護(hù)本單位資產(chǎn)的安全與完整等負(fù)有的責(zé)任。審計責(zé)任是指注冊會計師按照中國注冊會計師審計準(zhǔn)則的要求出具審計報告,
[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,
【作者單位】： 武漢理工大學(xué);
【分類號】：F233

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