| 不是所有涉案查账都是司法会计鉴定 |
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| 引用本文： | 杨为忠.不是所有涉案查账都是司法会计鉴定[J].中国司法鉴定,2012(1):73-74. |
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| 作者姓名： | 杨为忠 |
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| 作者单位： | 上海市杨浦区人民检察院,上海,200090 |
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| 摘 要： | 之所以说不是所有涉案查账都是司法会计鉴定,是由于两者具有对象与方法不同等实质性差异。然而,说两者不同,并非是对涉案查账的排斥,也并非说司法会计鉴定就不需要查账了。它们各有所长,也各有用武之地。
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| 关 键 词： | 司法会计鉴定 涉案查账 本质差异 |
Not all Audit in Litigations is Forensic Accounting Appraisal |
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| YANG Wei-zhong.Not all Audit in Litigations is Forensic Accounting Appraisal[J].Chinese Journal of Forensic Sciences,2012(1):73-74. |
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| Authors: | YANG Wei-zhong |
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| Institution: | YANG Wei-zhong(Yangpu District People’s Procuratorate,Shanghai 200090,China) |
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| Abstract: | Because the methods and objects of forensic accounting appraisal and audit in litigations are different,not all audit in litigations belongs to forensic accounting appraisal.However,it is not to say that forensic accounting appraisal excludes audit in litigations,nor does that forensic accounting appraisal does not need auditing.Each method has its own functions and plays its own roles. |
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| Keywords: | forensic accounting audit in litigation difference in nature |
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