發(fā)布時間：2018-03-11 04:13

  本文選題：審計　切入點：司法會計鑒定　出處：《復旦大學》2008年碩士論文　論文類型：學位論文

【摘要】： 隨著我國經濟的發(fā)展及司法制度的日益完善,社會中介司法鑒定機構越來越多地介入了各種訴訟案件的司法鑒定。司法會計鑒定更是近年來會計師事務所突飛猛進地介入的鑒定類別之一。會計師事務所介入司法會計鑒定是司法訴訟的需要,也是自身發(fā)展的需要。任何訴訟活動都會因主客觀因素而存在著一定的風險,司法會計鑒定也不例外。司法會計鑒定結論在司法審判過程中起重要的證據作用,對司法公正等產生重大影響。司法會計鑒定案件多與舞弊、受賄等經濟違法案件有關,鑒定結果作為訴訟證據,直接關系到法院判案及當事人的人生自由、財物安全,職業(yè)特性決定了司法會計鑒定是一個責任重大、風險較高的工作。司法會計鑒定業(yè)務操作難度相當大,會計師事務所會因司法會計鑒定報告的某些內容成為被起訴的對象。會計師事務所從事司法會計鑒定業(yè)務如何加強風險管理,客觀公正地出具司法會計鑒定報告,使之更好地為司法活動服務,是我們所要面對的重要課題。論文通過對司法會計鑒定相關概念分析,闡述了司法會計鑒定與審計的區(qū)別與聯系,說明了司法會計鑒定適用的范圍、條件;闡明了會計師事務所及司法會計鑒定人從事司法會計鑒定業(yè)務面臨的風險,對司法會計鑒定風險按產生原因進行了分類,強調了會計師事務所及司法會計鑒定人各自應承擔的法律責任。結合現實司法實踐中的司法會計鑒定案例,探討了會計師事務所在司法會計鑒定中失敗的一些原因,對會計師事務所從事司法會計鑒定業(yè)務的風險管理給出了具體措施和管理辦法,指出了目前會計師事務所及司法會計鑒定人規(guī)避司法會計鑒定風險的一些誤區(qū)。
[Abstract]:With the development of our economy and the improvement of our judicial system, In recent years, forensic accounting is one of the types of identification in which accounting firms have stepped in by leaps and bounds. Forensic accounting identification is the need of judicial litigation. Any litigation activity will have certain risks due to subjective and objective factors, and forensic accounting expertise is no exception. The conclusion of forensic accounting expertise plays an important role in the process of judicial trial. Judicial accounting identification cases are mostly related to economic illegal cases such as fraud and bribery. As evidence of litigation, the appraisal results are directly related to the court decision and the parties' freedom of life, property safety, etc. Professional characteristics determine that forensic accounting identification is a work with great responsibility and high risk. The operation of forensic accounting expertise is very difficult. Accounting firms will be prosecuted for certain contents of forensic accounting identification reports. How to strengthen risk management and issue forensic accounting appraisal reports objectively and fairly by accounting firms engaged in forensic accounting expertise, It is an important task for us to serve the judicial activities better. Through the analysis of the related concepts of forensic accounting identification, this paper expounds the differences and connections between forensic accounting identification and auditing. This paper explains the applicable scope and conditions of forensic accounting expertise, clarifies the risks faced by accounting firms and forensic accounting appraisers in forensic accounting expertise, and classifies the risks of forensic accounting expertise according to the causes. This paper emphasizes the legal responsibility of accounting firms and forensic accounting appraisers, and discusses some reasons for the failure of accounting firms in forensic accounting identification, combining with the cases of forensic accounting identification in practical judicial practice. This paper puts forward some concrete measures and management methods for the risk management of accounting firms engaged in forensic accounting expertise, and points out some misunderstandings that accounting firms and forensic accounting connoisseurs avoid the risks of forensic accounting identification at present.
【學位授予單位】：復旦大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：D918.95

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本文編號：1596512