“调表不调账”审计事项责任浅析——以A有限公司为例  

A Discuss about the Responsibility of the CPA and the Audited Units on the Issue of "adjusting accounting statements but not adjusting accounting books"

作　　者：王秋霞[1] 

机构地区：[1]广西财经学院

出　　处：《财会通讯（上）》2016年第1期95-97,4,共3页Communication of Finance and Accounting

摘　　要：本文围绕注册会计师审计责任和被审计单位会计责任这一主题,以A有限公司为例,选取了实务中存在诸多争议的"调表不调账"事项,对该事项上注册会计师审计责任以及被审计单位会计责任分别予以分析和探讨,以期区分和强化注册会计师的审计责任和被审计单位的会计责任,进而提高会计信息质量。Around the topic of the auditing responsibilities of CPA and the audited units' accounting responsibilities,this article takes the A company as an example,selects the issue of 'adjusting accounting statements but not adjusting accounting books',on which there are many disputes in practice,and analyzes the responsibility of the CPA and the audited units on the issue in order to distinguish the auditing responsibilities of CPA and the audited units' accounting responsibilities and improve the quality of accounting information.

关 键 词：调表不调账 审计目标 审计责任 会计目标 会计责任 

分 类 号：F275[经济管理—企业管理] F239.4[经济管理—国民经济]