【摘要】 司法会计鉴定与审计不同,会计师事务所在从事司法会计鉴定业务时应掌握两者之间的区别,防止产生鉴定风险。鉴定受理时应保证程序合法,量力而行;鉴定过程中确保鉴定材料充足、真实合法,恰当运用引用技术标准,缜密推理、慎做结论;依照有关条件和要求出具鉴定书;庭审时应尽量使用通俗易懂的语言,恰当运用证明技巧,促使法官采信正确的鉴定结论。更多还原

【Abstract】 Judicial accounting appraisal is different from auditing,the CPA should grasp their differences when engaged in judicial accounting appraisal to prevent the appraisal risk.Firstly the CPA should guarantee the legal procedure and assess the risk of appraisal;Secondly they should collect sufficient and real appraisal evidence legitimately,utilize the quotation technical standard appropriately,infer meticulously and draw conclusion cautiously;Thirdly they should write testimonial according to the related condition and request;Lastly they should speak with understandable words when hearing,and enhance the proof strength of the appraisal conclusion.更多还原