司法会计鉴定审计刍议

近年来 ,随着国家经济建设迅速发展以及市场经济的进一步深化 ,随之而来的经济案件成为不可避免 ,司法机关在处理经济案件时 ,需要案件当事人双方提供真实的依据 ,以便公正断案。证据的真伪 ,需要有关专业技术人员来鉴定 ,而中国注册会计师为此项鉴定工作起到了很重要作用 ,会计师事务所的“司法会计鉴定审计”便应运而生。

On Judicial Testimony and Audit of Accounting

With the rapid development of socialist construction and the expansion of market economy, more financial cases appear. In dealing with such cases, judicial organs want litigants to provide evidences. The authenticity of evidences should be testified by experts. Certified public accountants play an important role in this work, so judicial testimony and audit of accounting comes into existence.