审计证据链在经济案件中的司法运用

Judicial Application of Audit Evidence Chain in Economic Cases

审计证据是国家审计人员在进行审计实务处理时的支撑与基础,就经济案件而言,单薄的审计证据不足以支撑并解释经济活动的全过程。通过研究发现,目前经济案件司法审定过程中的审计证据链存在诸多问题,如证据链不完整、审计证据受限、审计取证过程困难、方法单一等。应从严格规范审计证据提取流程、使用最佳审计证据执法、拓宽证据获取渠道等多个角度出发,不断完善审计证据链在经济案件中的司法运用。

Audit evidence is the support and foundation for state auditors in conducting audit practice processing,and in the case of economic cases,a little audit evidence is not enough to support and explain the whole process of economic activities.Through the study,it is found that there are many problems in the current audit evidence chain in the process of judicial determination of economic cases,such as incomplete evidence chain,restricted audit evidence,difficult audit evidence extraction process,and single method.The judicial application of audit evidence chain in economic cases should be continuously improved from multiple perspectives,such as strictly regulating the audit evidence extraction process,using the best audit evidence for law enforcement,and broadening the channels of evidence acquisition.