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Study on the identification of judicial accounting business of accounting firms in China

Author: ZuoYang
Tutor: ZhaoRuLan
School: Yunnan University of Finance
Course: Accounting
Keywords: Judicial accounting identification Forensic accounting Business type Accounting firm
CLC: F233
Type: Master's thesis
Year: 2013
Downloads: 10
Quote: 0
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Abstract


Along with the swift and violent development of market economy of China, accounting language and legal practice have been continuously interpenetrating each other. As the two guards of market economy, accounting and law are combining with each other closer and closer. Judicial accounting appraisal is an interdisciplinary subject between accounting and law, whose purpose is to provide expert advice as well as evidence of financial accounting information in legal matter related to financial affairs. On one hand, the same time of economy development, there are more and more economy dispute and economy crime. On the other hand, the CICPA encourage Chinese accounting firm to expand new business including judicial accounting appraisal. As a result, Chinese CPAs with their professional skill will become the main force to provide the service of judicial accounting appraisal. However, Chinese accounting firm just began to provide the service of judicial accounting appraisal a few years ago, there is only a little theoretical research related, and there is no practical experience to borrow ideas from, our accounting firm will be definitely confronted with a lot of problems in the way of expanding judicial accounting appraisal business.The object of the study is the specific types of judicial accounting appraisal business. Combining American successful experience with Chinese background, the author tries to find out the specific types of judicial accounting appraisal which are suitable for Chinese accounting firm to expand. We hope that this paper could make a certain contribution to the development of our accounting firms’judicial accounting appraisal business.This text is departed in to four parts. In the first part, historical evolution of American forensic accounting and Chinese judicial accounting appraisal were introduced. By contrast, we drew two conclusions that (1) forensic accounting and judicial accounting appraisal are essentially the same,(2) judicial accounting appraisal in our country should get intermediary development. In the second part, comparing types of American forensic accounting business with types of Chinese judicial accounting appraisal business, we drew a conclusion that our accounting firms’judicial accounting appraisal was undeveloped. And then, considering our actual situation, we raised our idea about the business types of judicial accounting appraisal which were suitable for accounting firms in our China. In the third part, we explained different types of judicial accounting appraisal. At last, we expatiated other problems accounting firms would face in the way of expanding judicial accounting appraisal business, and we put forward measures to solve the problem.

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CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
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