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司法会计与审计确有相同点,也有严格的界限。有必要就司法会计鉴定与审计在概念、操作及结论的意义等方面进行具体、明确的划分,以便于准确理解和使用司法会计鉴定。
Judicial accounting and auditing do have the same point, there are strict boundaries. It is necessary to make a concrete and definite division of the concept, operation and conclusion of judicial accounting appraisal and auditing in order to accurately understand and use forensic accounting appraisal.