司法会计鉴定的风险防范是一项极其复杂的系统工程。
To avoid the venture of judicial accounting identification is a complex systematic project.
随后阐述了司法会计鉴定的定义、特征、原则、任务、管辖主体以及范围。
Then it describes the definitions, characteristics, principles, tasks, jurisdiction, as well as the scope.
最后,提出规范司法会计鉴定工作,提高司法会计鉴定报告质量的合理化建议。
Finally, the rationalization proposals is given to make judicial accounting appraises standardized and to improve the quality of the report of judicial accounting.
司法会计鉴定制度是司法鉴定制度的重要组成部分,是刑事诉讼中的一个重要环节。
The identification system of the judicial accounting is an important component of the judicial identification system as well as an important procedure of the criminal proceedings.
尽管在现有司法会计鉴定理论中,找不到测算方法的地位,但实践中已有类似的尝试。
Although no theories of forensic accounting mention the estimating method, it has been tried in practice.
接下来指出唯物辩证法是司法会计鉴定的理论基础,同一认定理论是司法会计鉴定的一般基础理论。
Next the article point out that Materialist dialectics is the theoretical foundation and the Same theory is the basic theory foundation.
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。
Judicial accounting appraisal is different from auditing, the CPA should grasp their differences when engaged in judicial accounting appraisal to prevent the appraisal risk.
由于会计问题的复杂性,还应当建立会计司法鉴定制度,以降低错误判决所带来的低效率。
As accounting issues are complex, forensic accounting system should be established to take from low efficiency caused by false adjudgement.
对于注册会计师执业责任的鉴定,中注协出台的中国注册会计师执业责任鉴定委员会暂行规则相关规定的内容值得商榷。
Regarding CPA legal liability appraisal, the related contents in provisional rule of Chinese CPA legal liability appraisal council should be open to deliberation.
承办审计会计报表、验证资本、经济案件鉴定、停业破产清算等业务。
This includes the checking of accounting statements, verification of capital, survey of economic cases, and clearing for defunct of bankrupt enterprises.
第四章提出了完善我国注册会计师虚假陈述民事责任鉴定制度的一些设想。
The fourth chapter puts forward some ideas of perfecting China's civil liability for false statements CPAs identification system.
第四章提出了完善我国注册会计师虚假陈述民事责任鉴定制度的一些设想。
The fourth chapter puts forward some ideas of perfecting China's civil liability for false statements CPAs identification system.
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