Accounting responsibility and audit responsibility are two different responsibilities. It is the accounting responsibility of the audited entity to ensure the truthfulness and completeness of accounting information, and this responsibility should not be borne or passed on by certified public accountants. The accounting information of the unit is seriously distorted, and there are major errors, frauds or illegal acts in the accounting statements. The person in charge of the unit must bear the accounting responsibility first.

There are similarities between accounting responsibility and auditing responsibility. The objectives of accounting responsibility and audit responsibility are the same, and they should provide true and reliable financial accounting information to relevant stakeholders and safeguard the legitimate rights and interests of all stakeholders. At the same time, accounting responsibility and audit responsibility reflect and supervise the economic activities of the same accounting entity, and have the same objective basis.