司法会计与独立审计之比较研究

A Comparative Study on Forensic Accounting and Independent Auditing

我国社会主义法制进程中,法律诉讼中的经济案件日益增多,其经济因素的复杂程度也日益增加,客观上需要司法会计的介入。特别是在提供诉讼支持、调查和预防会计舞弊方面,司法会计发挥着重要作用。比较司法会计与独立审计异同可以进一步理解司法会计的独特性和应用价值。

With the progress of the socialist legal system in China, the complexities of economic elements are gradually enhancing as the number of lawsuits in economic field is increasing, which objectively needs the forensic accountant to intervene. Forensic accounting plays a great role in court , especially in respect of litigation support, financial fraud investigation, detection and prevention. Making a comparison between forensic accounting and independent auditing can enable us to learn more about the particularity and applied value of forensic accounting.