Who takes the accountabilty

I find that the user is held accountable for all software deliveries. The requirement artifacts that are produced are expected to be signed off by the user of the software, if there is any misunderstanding or ambiguity or incompleteness, once the sign off is done the noose is on the users neck. After the software is built, it is again the users responsibility to do a user acceptance test and if any test conditions are missed out or defects not detected in the acceptance test, it again is the users responsibility that it was missed out.