Based on the theory of asymptotic analysis, we prove that the viscous stress tensor computed with the lattice Boltzmann equation (LBE) in a two-dimensional domain is indeed second-order accurate in space. We only consider simple bounce-back boundary conditions which can be reduced to the periodic boundary conditions by using the method of image. While the LBE with nine velocities on two-dimensional square lattice (i.e., the D2Q9 model) and with the Bhatnagar-Gross-Krook collision model is used as an example in this work, our proof can be extended to the LBE with any linear relaxation collision models in both two and three dimensions.