司法会计的定义及属性

司法会计是当代产生的由法学与会计学相融合的边缘学科 ,其本质特征是诉讼性、财物性、专门性、专业性与委托性。司法会计是根据诉讼主体的委托 ,由公安司法机关指派、聘请或交由具有财会专门知识的人对相关财物账证进行检查鉴定 ,从中收集证据和作出鉴定结论的诉讼活动。司法会计学与会计学、审计学、法学、统计学都存在着紧密的联系 ,但也存在一些差别。

Definition and Attribute of Forensic Accounting

Forensic Accounting is a crossed subject integrated with the law and the accounting. The foundational attributes of Forensic Accounting are litigiosity, monetary,technicalness, speciality, procuratorial. Forensic Accounting is a kind of litigant activity that a forensic accountant who can be engaged in public practice or employed by the client is often retained to analyze?interpret?summarize and present complex financial and business related issues. Forensic Accounting is in great touch with the accounting, the audit, the law and the statistics,however, there are still a few differences among them.