审计思维在司法会计检查中的运用

发布时间：2018-01-04 16:30

本文关键词：审计思维在司法会计检查中的运用　出处：《人民检察》2015年12期 　论文类型：期刊论文

【摘要】：司法会计检查通常与反贪侦查活动同步进行,贯穿侦查活动的始终,对推进办案工作意义重大。司法会计检查技术的本质就是"审计",但目前我国侦查人员、司法会计检查人员的审计知识和技能相对缺乏,司法会计检查能力不足,亟须提高。在司法会计检查中运用审计,需遵循审计共性和相关原则,综合运用审计流程、审计程序和方法,从而形成自己的审计思维,不断提高司法会计检查能力,有效推进案件办理进度、扩大办案成果、提高办案质量,充分发挥司法会计检查对反贪侦查工作的促进作用。
[Abstract]:Judicial accounting examination is usually carried out simultaneously with the anti-corruption investigation activities, through investigation activities always, to promote the work of great significance. The essence of technology of judicial accounting check is "audit", but at present our country investigators, forensic accounting inspection audit staff knowledge and skills relative lack of judicial accounting examination ability is insufficient, the urgent need to improve. The use of audit in the judicial accounting examination, must follow the common audit and related principles, comprehensive use of the audit process, audit procedures and audit methods, to form their own thinking, and constantly improve the ability of the judicial accounting check, effectively promote the progress of cases handled, expand the handling results, improve the quality of handling cases, fully play the role of promoting judicial accounting examination of anti-corruption investigation work.

【作者单位】：长沙市人民检察院反贪局;西南政法大学;
【分类号】：D918.95
【正文快照】： 司法实践中,反贪侦查经常需要司法会计检查支持。通过司法会计检查,核实举报线索,为初查工作提供有力的技术支持;收集相关证据,通过深挖线索来扩大战果;为司法会计鉴定提供检材、固定证据;发现财务管理漏洞,为预防犯罪提供建议。1而司法会计检查技术的本质就是审计,只有把握好

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