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会计师事务所作为审计、会计领域的专业服务机构,在经济案件中经常被司法机关聘请或民事案件的当事人委托对涉案的复杂经济问题运用会计学的原理和方法,通过检查、计算、验证和监证对会计凭证、会计账簿、会计报表和其它会计资料等财务状况等进行检验、鉴别和判断并提供鉴定结论。注册会计师作为作为会计领域的专业人员,参与司法活动从事司法会计鉴定工作,有其相应的法律依据和技术优势。
Accounting firms as audit, professional services in the field of accounting, in economic cases are often hired by the judiciary or parties to civil cases commissioned the complex economic issues involved in the use of accounting principles and methods, through the inspection, calculation, verification and supervision Proof of accounting documents, accounting books, financial statements and other accounting information and other financial conditions such as testing, identification and judgment and provide identification conclusion. As a professional accountant in the field of accounting, CPA is involved in judicial activities engaged in the appraisal of judicial accounting, with its corresponding legal basis and technical superiority.