审计责任和会计责任是注册会计师审计业务中常用的两个概念,在注册会计师事业迅速发展的今天,进一步分清两者的区别和联系,合理界定各自的责任范围,对于发挥审计在现代经济管理中的积极作用有重要的现实意义。党的十五大提出:“按照现代企业制度的要求,对国有大中型规范的公司制改革,采取改组、联合、兼并、租赁、承包经营和股份合作制、出售等形式,加快放开搞活国有小型企业的步伐,进一步培育和发展社会中介组织。”这为我国注册会计师事业的发展带来 Audit responsibility and accountability are the two commonly used concepts in the CPA audit business. Today, the rapid development of the CPA career, we should further distinguish between the two and make a reasonable definition of the scope of their respective responsibilities. In order to give full play to the audit in the modern economic management The positive role has important practical significance. The 15th CPC National Congress proposed: “In accordance with the requirements of the modern enterprise system, the state-owned large and medium-sized standardized reform of the corporate system shall be restructured, combined, merged, leased, contracted for operation and stock cooperation, and sold. The pace of state-owned small businesses to further nurture and develop social intermediaries. ”This brings the development of China’s CPAs