在司法会计工作实践中,辩护人对司法会计鉴定书检验鉴定的财务会计核算问题受专业知识的限制,较少提出异议,主要是针对鉴定程序的合法性提出质疑。例如某上市公司涉嫌用虚假金融票证,虚增资产,虚增收入,进而形成虚假财务会计报告,并销毁会计凭证。公安机关立案侦查后,聘请司法会计鉴定人出具鉴定意见。辩护人对鉴定人主要提出以下质疑:一是鉴定人是否具备鉴定资格。二是鉴定程序是否合 In the practice of judicial accounting, defenders have less objections to the financial accounting problems of the appraisal of forensic accounting book examination and appraisal subject to professional knowledge, and mainly put forward questions as to the legitimacy of the appraisal procedure. For example, a listed company suspected of using fake financial documents, inflated assets, inflated revenue, thus forming a false financial accounting report, and the destruction of accounting documents. After investigating the case, the public security organ hires judicial appraisers to issue appraisal opinions. The defender of the appraisal of the main question the following questions: First, the appraiser qualifications. The second is whether the identification procedures