论法务会计与独立审计的联系和区别

Forensic Accounting and Independent Audit:Relations and Differences

本文在阐述法务会计的含义之后,着重分析了法务会计与独立审计在工作程序与方法、证据与业务活动、执业准则与道德规范等方面的密切联系,并进一步指出了两者在目的、对象、立场、执业标准、工作起点、推断方式、职能、主体、证据的取得与运用、业务报告等方面的重要区别。

Forensic Accounting is related to and different from independent audit. After stating the definition, this paper analyses the close relations between forensic accounting and independent audit in terms of procedures, methods, evidence, service activities, accounting standards, ethic rules, and so on. Then, the author explains such main differences as objectives, positions, executive standards, start-up points, ways of deduction, function, entity and the acquisition and application of evidence, work reports.