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抽查作为一种重要的审计技术,可以用于审前调查、确定审计重点、获取审计证据,有效提高审计工作效率。在经济犯罪案件的刑事诉讼过程中应当借鉴使用审计抽查方法。在初查中可以取得证据,支持侦查人员作出立案与否的判断;在侦查中,针对一些类型的经济犯罪案件,抽取其中一段时期的犯罪事实予以查证,而不必刻意追求全部案件事实清楚,以提高诉讼效率。
As an important audit technology, spot checks can be used for pre-trial investigation, determine the audit focus, obtain audit evidence, and effectively improve the efficiency of audit work. In the criminal procedure of economic crimes, we should draw lessons from the use of audit method. During the initial investigation, evidence can be obtained to support the investigators in making a judgment on whether to file a case or not. During the investigation, some types of economic crime cases were extracted from the criminal facts of a period of time rather than being deliberately pursued Improve litigation efficiency.