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1、会计责任和审计责任的比较摘 要会计的本质是一种管理活动，会计人员利用组织赋予的职权从事会计管理工作，必然要承担会计责任，以保证实现组织目标。由于经济的发展使企业的经营权、所有权发生分离，催生出独立审计，而审计人员的审计责任相应而生。随着现代经济的飞速发展使经营者受托责任进一步复杂化。审计责任和会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单位的责任划分和可能承担的法律责任。如何正确认识并区分审计责任与会计责任，对强化会计核算、发展我国注册会计师事业、促进社会主义市场经济的发展，都有着极其重要的意义。本文从审计责任和会计
2、责任的涵义、注册会计师发展过程、法律和法规等方面对审计责任和会计责任进行了比较，审计责任和会计责任是既有联系又有区别，审计责任和会计责任在责任主题、责任对象等各方面存在着较大差异。然而另一方面，审计责任和会计责任在产生的客体、产生的前提与基础，责任的客观基础以及责任的法律表现形式等方面存在着相同之处。关键词：会计责任，审计责任，独立审计，注册会计师IIIACCOUNTANTRESPONSIBILITYANDAUDITRESPONSIBILITYCOMPARISONABSTRACTAccountingis,inessence,amanagem
3、entactivity．Accountingpersonnel,makeuseofthepowergrantedbytheorganizationengagedinaccountingmanagement,andareboundtoassumeresponsibilityforaccountingtoensuretheattainmentoforganizationalgoals.Duetotheeconomicdevelopment，managementrights,ownershipandincurredseparation,andgi
4、venbirthtoanindependentauditthen,auditandtheauditresponsibilitiesrise.Alongwiththemoderneconomicdevelopmentrapidly，theresponsibilityentrustedwiththeoperatorshasfurthercomplicated.Theauditresponsibilityandaccountantresponsibilityaretwodifferentconceptsincharteredaccountanta
5、udit;theyinvolvetotheresponsibilitydivisionandpossiblyundertookLegalliabilitybetweencharteredaccountantandexaminedOrganization.Howknewanddifferentiatestheauditresponsibilityandtheaccountanttheresponsibilitycorrectly,tostrengthentheaccounting,developchinacharteredaccountant
6、,promotesocialistmarketeconomydevelopment,allhastheextremelyvitalsignificance.Thepapermakeacomparisionbetweenauditingandaccountingresponsibilitiesinthedevelopmentprocessofauditing,concepts,lawsandregulations，Thediscoveryauditresponsibilityandaccountanttheresponsibilityisbo
7、thhastherelationandtohavethedifference,otheraspectsanddrawsomeconclusionsthattherearegreatdifferencesbetweenauditingandaccountingresponsibilitiesinmanyaspectssuchasabilityandtheresponsibilityoftheaccountingresponsibilitytheme,theresponsibilityoftheobject.Butbetweentheaudit
8、responsibilityandaccountingresponsibilitythereisacommongroundintheobject,istheprerequisit
