会计鉴定意见是法定证据的一种,必须进行司法审查。通过对鉴定人的资格、意见书的形式、鉴定材料、鉴定程序等方面的审查,可确定其证据能力;通过对鉴定过程、鉴定方法、鉴定意见的论证及质证等方面的审查,可判断其证明力。专家辅助人和专家陪审员的参与,可使司法审查的质量得以保障。 Accounting opinion is a kind of statutory evidence, must be judicial review. Through the qualifications of qualified people, the form of submissions, appraisal materials, appraisal procedures and other aspects of the review, to determine its ability to evidence; through the process of identification, identification methods, identification of arguments and cross-examination of evidence to determine its evidence force. The participation of expert assistants and expert jurors guarantees the quality of judicial review.