發(fā)布時(shí)間：2018-03-11 04:13

  本文選題：審計(jì)　切入點(diǎn)：司法會(huì)計(jì)鑒定　出處：《復(fù)旦大學(xué)》2008年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】： 隨著我國(guó)經(jīng)濟(jì)的發(fā)展及司法制度的日益完善,社會(huì)中介司法鑒定機(jī)構(gòu)越來(lái)越多地介入了各種訴訟案件的司法鑒定。司法會(huì)計(jì)鑒定更是近年來(lái)會(huì)計(jì)師事務(wù)所突飛猛進(jìn)地介入的鑒定類(lèi)別之一。會(huì)計(jì)師事務(wù)所介入司法會(huì)計(jì)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(dòng)都會(huì)因主客觀因素而存在著一定的風(fēng)險(xiǎn),司法會(huì)計(jì)鑒定也不例外。司法會(huì)計(jì)鑒定結(jié)論在司法審判過(guò)程中起重要的證據(jù)作用,對(duì)司法公正等產(chǎn)生重大影響。司法會(huì)計(jì)鑒定案件多與舞弊、受賄等經(jīng)濟(jì)違法案件有關(guān),鑒定結(jié)果作為訴訟證據(jù),直接關(guān)系到法院判案及當(dāng)事人的人生自由、財(cái)物安全,職業(yè)特性決定了司法會(huì)計(jì)鑒定是一個(gè)責(zé)任重大、風(fēng)險(xiǎn)較高的工作。司法會(huì)計(jì)鑒定業(yè)務(wù)操作難度相當(dāng)大,會(huì)計(jì)師事務(wù)所會(huì)因司法會(huì)計(jì)鑒定報(bào)告的某些內(nèi)容成為被起訴的對(duì)象。會(huì)計(jì)師事務(wù)所從事司法會(huì)計(jì)鑒定業(yè)務(wù)如何加強(qiáng)風(fēng)險(xiǎn)管理,客觀公正地出具司法會(huì)計(jì)鑒定報(bào)告,使之更好地為司法活動(dòng)服務(wù),是我們所要面對(duì)的重要課題。論文通過(guò)對(duì)司法會(huì)計(jì)鑒定相關(guān)概念分析,闡述了司法會(huì)計(jì)鑒定與審計(jì)的區(qū)別與聯(lián)系,說(shuō)明了司法會(huì)計(jì)鑒定適用的范圍、條件;闡明了會(huì)計(jì)師事務(wù)所及司法會(huì)計(jì)鑒定人從事司法會(huì)計(jì)鑒定業(yè)務(wù)面臨的風(fēng)險(xiǎn),對(duì)司法會(huì)計(jì)鑒定風(fēng)險(xiǎn)按產(chǎn)生原因進(jìn)行了分類(lèi),強(qiáng)調(diào)了會(huì)計(jì)師事務(wù)所及司法會(huì)計(jì)鑒定人各自應(yīng)承擔(dān)的法律責(zé)任。結(jié)合現(xiàn)實(shí)司法實(shí)踐中的司法會(huì)計(jì)鑒定案例,探討了會(huì)計(jì)師事務(wù)所在司法會(huì)計(jì)鑒定中失敗的一些原因,對(duì)會(huì)計(jì)師事務(wù)所從事司法會(huì)計(jì)鑒定業(yè)務(wù)的風(fēng)險(xiǎn)管理給出了具體措施和管理辦法,指出了目前會(huì)計(jì)師事務(wù)所及司法會(huì)計(jì)鑒定人規(guī)避司法會(huì)計(jì)鑒定風(fēng)險(xiǎn)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(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類(lèi)號(hào)】：D918.95

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