会计师事务所从事司法会计鉴定业务的风险管理

发布时间：2018-03-11 04:13

本文选题：审计　切入点：司法会计鉴定　出处：《复旦大学》2008年硕士论文　论文类型：学位论文

【摘要】： 随着我国经济的发展及司法制度的日益完善,社会中介司法鉴定机构越来越多地介入了各种诉讼案件的司法鉴定。司法会计鉴定更是近年来会计师事务所突飞猛进地介入的鉴定类别之一。会计师事务所介入司法会计鉴定是司法诉讼的需要,也是自身发展的需要。任何诉讼活动都会因主客观因素而存在着一定的风险,司法会计鉴定也不例外。司法会计鉴定结论在司法审判过程中起重要的证据作用,对司法公正等产生重大影响。司法会计鉴定案件多与舞弊、受贿等经济违法案件有关,鉴定结果作为诉讼证据,直接关系到法院判案及当事人的人生自由、财物安全,职业特性决定了司法会计鉴定是一个责任重大、风险较高的工作。司法会计鉴定业务操作难度相当大,会计师事务所会因司法会计鉴定报告的某些内容成为被起诉的对象。会计师事务所从事司法会计鉴定业务如何加强风险管理,客观公正地出具司法会计鉴定报告,使之更好地为司法活动服务,是我们所要面对的重要课题。论文通过对司法会计鉴定相关概念分析,阐述了司法会计鉴定与审计的区别与联系,说明了司法会计鉴定适用的范围、条件;阐明了会计师事务所及司法会计鉴定人从事司法会计鉴定业务面临的风险,对司法会计鉴定风险按产生原因进行了分类,强调了会计师事务所及司法会计鉴定人各自应承担的法律责任。结合现实司法实践中的司法会计鉴定案例,探讨了会计师事务所在司法会计鉴定中失败的一些原因,对会计师事务所从事司法会计鉴定业务的风险管理给出了具体措施和管理办法,指出了目前会计师事务所及司法会计鉴定人规避司法会计鉴定风险的一些误区。
[Abstract]:With the development of our economy and the improvement of our judicial system, In recent years, forensic accounting is one of the types of identification in which accounting firms have stepped in by leaps and bounds. Forensic accounting identification is the need of judicial litigation. Any litigation activity will have certain risks due to subjective and objective factors, and forensic accounting expertise is no exception. The conclusion of forensic accounting expertise plays an important role in the process of judicial trial. Judicial accounting identification cases are mostly related to economic illegal cases such as fraud and bribery. As evidence of litigation, the appraisal results are directly related to the court decision and the parties' freedom of life, property safety, etc. Professional characteristics determine that forensic accounting identification is a work with great responsibility and high risk. The operation of forensic accounting expertise is very difficult. Accounting firms will be prosecuted for certain contents of forensic accounting identification reports. How to strengthen risk management and issue forensic accounting appraisal reports objectively and fairly by accounting firms engaged in forensic accounting expertise, It is an important task for us to serve the judicial activities better. Through the analysis of the related concepts of forensic accounting identification, this paper expounds the differences and connections between forensic accounting identification and auditing. This paper explains the applicable scope and conditions of forensic accounting expertise, clarifies the risks faced by accounting firms and forensic accounting appraisers in forensic accounting expertise, and classifies the risks of forensic accounting expertise according to the causes. This paper emphasizes the legal responsibility of accounting firms and forensic accounting appraisers, and discusses some reasons for the failure of accounting firms in forensic accounting identification, combining with the cases of forensic accounting identification in practical judicial practice. This paper puts forward some concrete measures and management methods for the risk management of accounting firms engaged in forensic accounting expertise, and points out some misunderstandings that accounting firms and forensic accounting connoisseurs avoid the risks of forensic accounting identification at present.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：D918.95

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