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审计责任与审计单位的会计责任虽然不尽相同,但两者之间不尽相同的同时又相互联系。目前对会计责任与审计责任的界定,并没有给出一个非常明确的解释。各国的经济生活发展水平的不同,导致了在会计责任与审计责任的认定上存在一定的分歧。他们既有相似之处,却又不尽相同,不可以放弃研究其中任何一个。正确认识和区分会计责任与审计责任,具有重大的实际意义。
Although the audit responsibility and audit unit’s accounting responsibility are not the same, the two are not the same but also relate to each other. At present, the definition of accountability and audit responsibility does not give a very clear explanation. The different levels of economic development in various countries lead to certain differences in the identification of accounting responsibility and audit responsibility. They have similarities, but they are not the same. They can not give up studying any one of them. Correctly understanding and distinguishing between accounting responsibility and audit responsibility has great practical significance.