Question

求翻译以下文字，谢谢

本文在分析会计与审计责任的概念涵的基础上，探讨了两者的联系与区别，指出随着我国社会主义市场经济体制的建立，注册会计师事业不断地发展，进一步分清会计责任与审计责任的区别和联系，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，强化会计市场经济发展，有着重要的现实意义。

引言：审计责任和会计责任是独立审计中一对紧密相连的概念，两者通过经济责任紧密地联系在一起。但同时在注册会计师审计中两者又是完全不同的概念，涉及到注册会计师和被审计单位的责任划分和可能承担的法律后果。因此科学界定两者责任，对于强化注册会计师的责任意识、提高审计质量和促进被审计单位加强会计核算和监督，推动市场经济发展，都具有极其重要的意义。

Answer 1

Based on the analysis of the concept of accounting and auditing liability based on comprehensive, discusses the relationship and difference between in China, and points out that with the establishment of the socialist market economy, certified public accountants in developing and further distinguish accountant responsibility and audit responsibility differences and relationship, reasonable definition of their respective responsibilities, to play in the modern economic management audit of the positive function of market economy, strengthen accounting has important practical significance.

Preface: audit responsibility and accountability is independent audit of the concept of a closely linked through economic responsibility, both closely together. But at the same time in the registered accountants audit of the concept of both is completely different, involving certified public accountants and the auditees' responsibility divided and may bear the legal consequences. Therefore, a scientific definition to strengthen both responsibility of certified public accountants responsibility consciousness, improve the auditing quality and promote the auditees strengthen accounting and supervision and promote the development of market economy, all have very important significance