Jesus teaches that our own faculties cause us to sin. The Son of God puts the genesis of sin in each individual's heart - that should be good enough for us. (Matthew 5:29-30; 12:34-35; 15:18-19; 18:8-9; Mark 7:20-23; 9:43-47). James says that temptation would be powerless against us if we were not drawn away by our own desires, which is what gives birth to sin (James 1:14-15). Satan sins when he amplifies those desires through his broadcast, but what we choose to do after listening to him is on us, not on him. God will judge Satan, not because God has ascribed all of mankind's sins to him, but because Satan has sinned.