論會(huì)計(jì)責(zé)任與審計(jì)責(zé)任論文正文3稿-資料下載頁(yè)
2025-06-28 22:18本頁(yè)面
【正文】 國(guó)內(nèi)發(fā)生多起被審計(jì)單位對(duì)審計(jì)機(jī)關(guān)作出的審計(jì)決定不服而申請(qǐng)行政復(fù)議的案件，因此國(guó)家審計(jì)中也必須界定會(huì)計(jì)責(zé)任和審計(jì)責(zé)任。審計(jì)機(jī)關(guān)依法對(duì)被審計(jì)單位進(jìn)行審計(jì)，并根據(jù)不同的審計(jì)目標(biāo)，以審計(jì)結(jié)果為基礎(chǔ)，對(duì)被審計(jì)單位財(cái)政收支、財(cái)務(wù)收支的真實(shí)、合法和效益情況發(fā)表評(píng)價(jià)意見(jiàn)。審計(jì)人員應(yīng)當(dāng)依法審計(jì)，正確理解審計(jì)監(jiān)督職責(zé)，辦理審計(jì)事項(xiàng)應(yīng)當(dāng)客觀公正、實(shí)事求是、廉潔奉公，不得濫用職權(quán)、徇私舞弊、玩忽職守，否則就是違法，審計(jì)人員要承擔(dān)法律責(zé)任，受到法律制裁。參考文獻(xiàn)：[1][J].消費(fèi)導(dǎo)刊,:84.[2][J].網(wǎng)絡(luò)財(cái)富,:52～53.[3]:[J].:31～33.[4][J].:46～47.[5][J].:17～20.[6][J].:52～53.[7][J].:77～80.[8][N].中國(guó)財(cái)經(jīng)報(bào)，2008.[9][M].中國(guó)財(cái)政經(jīng)濟(jì)出版社，2005.[10]財(cái)政部：《中國(guó)注冊(cè)會(huì)計(jì)師執(zhí)業(yè)準(zhǔn)則》..[11]最高人民法院：《關(guān)于審理涉及會(huì)計(jì)師事務(wù)所在審計(jì)業(yè)務(wù)活動(dòng)中民事侵權(quán)賠償案件的若干規(guī)定》..On the accountability and audit responsibilitiesAbstract: The accountability and audit responsibilities is the concept of a pair of closely linked, both closely linked to economic responsibility by the trustee。 the same time, accountability and audit responsibilities are two different concepts of the Certified Public Accountant audit, they relate to the Certified Public Accountantdivision and possible legal liability and responsibility of the audited entity. Throughout the history of the world, has caused a series of lawsuits, the two illdefined, with accountability and audit responsibilities are not clearly defined has a direct relationship. The social audit, for example, analysis of the meaning of accountability and audit responsibilities, put forward the proposal to define the accountability and audit responsibilities.Keywords: accountability。 audit responsibilities。 social audit In recent years, the accounting and auditing responsibilities to define and understand the differences of cases, often hit the newspapers, causing widespread concern in society. Correctly define your any of the accounting and auditing is very important for the maintenance of professional authority, and strengthen selfdiscipline, and promote the development of social accounting and audit profession.提綱論會(huì)計(jì)責(zé)任與審計(jì)責(zé)任一、會(huì)計(jì)責(zé)任和審計(jì)責(zé)任(一)會(huì)計(jì)責(zé)任與審計(jì)責(zé)任的含義1．會(huì)計(jì)責(zé)任的含義2．審計(jì)責(zé)任的含義(二)會(huì)計(jì)責(zé)任與審計(jì)責(zé)任的關(guān)系辨析（三）會(huì)計(jì)責(zé)任與審計(jì)責(zé)任的具體界定標(biāo)準(zhǔn)（四）認(rèn)識(shí)和區(qū)分會(huì)計(jì)責(zé)任與審計(jì)責(zé)任的現(xiàn)實(shí)意義二、會(huì)計(jì)責(zé)任與審計(jì)責(zé)任在認(rèn)識(shí)上存在的誤區(qū)說(shuō)明（一）社會(huì)公眾的認(rèn)識(shí)誤區(qū)（二）注冊(cè)會(huì)計(jì)師行業(yè)的認(rèn)識(shí)誤區(qū)（三）被審計(jì)單位管理當(dāng)局的認(rèn)識(shí)誤區(qū)三、會(huì)計(jì)責(zé)任與審計(jì)責(zé)任混同的主要原因(一)財(cái)務(wù)報(bào)告與審計(jì)報(bào)告的經(jīng)濟(jì)后果現(xiàn)代會(huì)計(jì)和審計(jì)同現(xiàn)代社會(huì)的財(cái)富中心(資本市場(chǎng))緊密聯(lián)系在一起(二)公司股權(quán)的高度分散(三)審計(jì)能力的局限性現(xiàn)代審計(jì)由于自身能力及制度安排等原因(四)對(duì)會(huì)計(jì)責(zé)任與審計(jì)責(zé)任理解上的分歧(五)公司管理當(dāng)局的會(huì)計(jì)造假動(dòng)機(jī)四、界定會(huì)計(jì)責(zé)任與審計(jì)責(zé)任的建議(一)宏觀方面(二)微觀方面五、舉例分析會(huì)計(jì)責(zé)任和審計(jì)責(zé)任的界定六、參考文獻(xiàn)七、外文題目、摘要與關(guān)鍵詞寧可累死在路上，也不能閑死在家里！寧可去碰壁，也不能面壁。是狼就要練好牙，是羊就要練好腿。什么是奮斗？奮斗就是每天很難，可一年一年卻越來(lái)越容易。不奮斗就是每天都很容易，可一年一年越來(lái)越難。能干的人，不在情緒上計(jì)較，只在做事上認(rèn)真；無(wú)能的人！不在做事上認(rèn)真，只在情緒上計(jì)較。拼一個(gè)春夏秋冬！贏一個(gè)無(wú)悔人生！早安！—————獻(xiàn)給所有努力的人.學(xué)習(xí)參
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