Judicial accounting appraisal of professionalism is very strong, it is not only on the accounting knowledge and auditing skills put forward a high demand, or a practice and independence of the legal proceedings of the business activities. However, because China has not yet a unified judicial appraisal law, appraisal of the management of the unified authority, sometimes for the same case of the same financial facts, due to the appraisal standards are not specific, there are a few different or even diametrically opposed to the identification of conclusions, so that the court is at a loss, triggering the risk of judicial accounting appraisal.
The interdisciplinary nature of judicial accounting, resulting in judicial accounting appraisal risk and other risks have obvious differences. Compared with the audit risk, judicial accounting appraisal involves accounting rules, rules of evidence, litigation rules, is a very high precision confirmation work. Audit, on the other hand, mainly involves accounting rules and the internal control system of enterprises and institutions, and is an assessment with reasonable ambiguity. Thus, the judicial accounting appraisal risk than the audit risk formation of more factors, more complex content, more responsibility, the relevant institutions and personnel requirements are also higher.
Judicial accounting appraisal risk and accounting audit risk is also significantly different. Judicial accounting appraisal of the appraisal business involved in the institutions or personnel, are foreign, appraisers and appraisers have a certain antagonism, the process of impartiality, neutrality is more prominent; accounting checking is mainly an enterprise or institution of internal control behavior, the checker and the checker does not have a fundamental interest in the antagonism of the same subject, or even, and therefore, accounting checking the risk of smaller and may be resolved in the internal. Judicial accounting appraisal risk is greater, and once formed after the difficult to resolve within the judicial accounting appraisal process.
In addition, compared with the risk of document examination and appraisal, judicial accounting appraisal risk is mainly due to technology, procedures, financial accounting data and related information conditions and the formation of risk, comprehensive and complex, while the risk of document examination and appraisal is mainly due to the equipment, the reference system of conditions and the risk of more simple, intuitive.
Judicial accounting appraisal risk control and preventive measures
Given the risk of judicial accounting appraisal, from four aspects to maximize the prevention and control.
First of all, there is an urgent need to regulate the judicial accounting appraisal work from the perspective of the state and society as a whole, to revolutionize the entire judicial appraisal industry, and to correctly guide the public and media opinion. Can be led by the Standing Committee of the National People's Congress, together with the public security departments, judicial administrative departments, financial departments, the Supreme People's Procuratorate, judicial accounting appraisal of the relevant industry associations, senior judicial accounting appraisal experts together, on the identification of the specific procedures for judicial accounting appraisal, the formation of conclusions of the specific quantitative criteria to form a normative document, which should be paid particular attention to the operability and reasonableness of the standard. Of course, in the national norms have not been introduced as a whole, the localities can also be in line with the principle of lawfulness, prudence and thoroughness to try to introduce some rules and regulations to rationally regulate the judicial accounting appraisal work. Norms formulated after both the need to actively and steadily implement, but also in the specific practice of continuous summarization, argumentation and improvement.
Both to actively guide the overall culture of the forensic profession to the good direction, including forensic accounting appraisal personnel, including all forensic appraisal personnel, cleanliness, resistance to erosion, fair appraisal, the end of the prudent; but also to correctly guide the public and the media public opinion, to prevent all kinds of litigation activities including forensic accounting appraisal to cause unnecessary and unreasonable pressure, affecting its impartiality.
Secondly, we should strengthen the internal supervision and control mechanism, rationalize the overall management system of the judicial accounting profession, eliminate or alleviate the phenomenon of individual units of the organization's business abduction. For social judicial appraisal institutions and personnel, the overall management system of the administrative color is very prominent, the industry's self-regulatory role is very weak, the judicial accounting appraisal industry is no exception.
Because of professional barriers, driven by interests and relationships with various aspects of society and other factors, the administrative authorities to manage the judicial accounting profession is often difficult to put in place, in this regard, we can refer to the reform of lawyers, the management of the profession of the accounting profession, and gradually strengthen the industry's self-regulation and weaken the administrative management.
The internal control system should be improved for the risk of individual cases to reduce the risk brought about by the recklessness of individual judicial accounting appraisers. Combined with the main types of local business or the characteristics of the unit, the internal staff to rationally standardize the specific judicial accounting appraisal operating procedures, to strengthen the prudence and responsibility of the business process, to prevent procedural risks. Strengthen the specific cases involved in the random combination of judicial accounting appraisal personnel, and even the formation of competitive mechanisms to monitor and control each other, to prevent each other from collusion; Finally, in the internal also strengthen the violation of the rules of the public punishment, to play the effect of both punishment and prevention. Can be forced through the legal provisions of the judicial accounting appraisal business more economic entities of the specific business split to a different number of organizations *** with the same commitment, through the constraints between the different institutions to reduce risk.
And then secondly is the judicial accounting appraisal for the legitimacy of the evidence provided between the degree of dependence is very high, is based on the logical assumption that all previous evidence is legal, because the judicial accounting appraisal agencies and personnel are usually not collect evidence. Three major litigation, especially in criminal proceedings, to strengthen the legitimacy of litigation evidence collection is an important guarantee to reduce the risk of judicial accounting appraisal of public prosecutors and law enforcement agencies.
In the litigation should try to prevent torture to force confessions, to avoid the use of enticement, deception and other means of obtaining evidence and resolutely exclude illegal evidence in the trial to take, etc., can effectively reduce the risk of wrongdoing.
Finally, the parties in the litigation actively exercise or fulfill their rights and obligations. In the case of litigation and the need for judicial accounting appraisal, the parties and the relevant persons need to fully exercise the right to know, the right to participate in the process, the right to object to unlawful or unreasonable behavior, the right to the right to remedy unscientific and unfair appraisal, etc., can not be exercised because of the rights of the person to be aggrieved; but for the obligations and responsibilities they should be borne according to law, they should also be practical and active fulfillment of the active use of various ways to Collect and save the relevant evidence to protect their rights and interests.