会计验证,是指会计师事务所、审计师事务所的注册会计师根据投资者、债权者、经营者、税务机关或工会的申请,依法证明被验单位会计报表和会计报告的真实性和合法性,以明确经济责任,维护各方合法权益的过程。为了正确地指导会计验证活动,有必要对会计验证实践进行总结,制定出一系列的基本原则。1.依法原则会计验证的性质表明注册会计师的会计验证活动是依法进行的,其职能在于确认申请会计验证事项的真实性和合法性。为此,注册会计师对那些利用欺诈手段,使用伪造会计凭证的违法犯罪行为,必须进行 Accounting verification refers to the certified public accountants of accounting firms and auditing firms that, according to the application of investors, creditors, managers, tax authorities or trade unions, prove the authenticity and legality of the accounting statements and accounting reports of the inspected entity according to law, To clarify the economic responsibility and safeguard the legitimate rights and interests of all parties process. In order to correctly guide the accounting verification activities, it is necessary to summarize the accounting verification practices and formulate a series of basic principles. 1. The principle of law According to the nature of accounting verification shows that certified public accountant’s accounting verification activities are conducted in accordance with the law, its function is to confirm the authenticity and legitimacy of the application for accounting verification. To this end, certified public accountants for the use of fraudulent means, the use of fake accounting vouchers, criminal activities must be carried out