试析涉案会计事实证明中有关“查账”的两个疑难问题

因涉案会计事实证明的需要,账的外延可以向非合法的、非成套的账延伸,查账的含义,根据不同的条件,既可以视作是一种方法,也可以视作是一项活动。对于账的外延和查账含义的研究,既有利于拓展查账视野,也有利于鉴定检材范围的界定,还有利于合理确立鉴定技术标准制定的价值取向。

On Two Audit Problems Concerning Accounting Proof

With the need of accounting proof,the extension of account can go beyond legal and complete ones.In various terms,an audit can both be defined as a means and an activity.To study the extension of account and the audit,will not only help us broaden our audit horizon,but also help us define the scale of sample,and establish a reasonable value orientation on appraisal standards.