The Researching Of The Evidence Rules Of Our Country's Forensic Accounting

The main mission of Forensic Accounting is providing Forensic Accounting evidence for the court to prove the financial accounting facts of cases. Any proving of the case will relate to the rules of evidence and the process of the evidence proving the financial accounting facts involves the certification rules containing the rules of Forensic Accounting evidence. The researching of the rules of Forensic Accounting evidence facilitates the identification of cases of financial accounting facts. The paper is based on the financial accounting facts and the financial accounting information evidence and discusses the rules of Forensic Accounting evidence collection and Forensic Accounting identification evidence.Through the exposition, the system of evidence rules of our country's forensic accounting is constructed initially. The paper discusses some academic hot spots such as who collecting the forensic accounting evidence, the difference between the rules of Forensic Accounting identification evidence and the rules of auditing standards, who having the right to start the Forensic Accounting identification and puts forward the viewpoints on these spots.This thesis includes four chapters. The first chapter introduces the researching background and the causes of the rules of Forensic Accounting evidence. The second chapter discusses the relation between the proving of the financial accounting fact and the rules of Forensic Accounting evidence: Sectionâ… discusses the definition of the financial accounting fact, the categories of financial accounting facts, the proving methods of the financial accounting fact, the proving process of the financial accounting fact and the relation between the financial accounting fact and the rules of Forensic Accounting evidence. Sectionâ…¡discusses the composition of the financial accounting documents, the definition and special attributes of the financial accounting documents evidence and the effect to the rules of evidence collection. Sectionâ…¢discusses the scopes of Forensic Accounting Identification and the rules of Forensic Accounting Identification. The third chapter discusses the rules of Forensic Accounting evidence collection in detail: Sectionâ…  is the summary of the rules of Forensic Accounting evidence collection. Sectionâ…¡discusses the scopes and attributes of Forensic Accounting evidence collection. Sectionâ…¢discusses the rules of the Forensic Accounting evidence collection. Chapter 4 discusses the rules of Forensic Accounting Identification in detail: Section I is the summary of the evidence of Forensic Accounting Identification. Sectionâ…¡discusses the categories and attributes of the evidence of Forensic Accounting Identification. Sectionâ…¢is making a comparison between the rules of the evidence of Forensic Accounting Identification and the auditing rules. Sectionâ…£discusses the rules of the evidence of Forensic Accounting Identification. Sectionâ…¤discusses the applying rules of Forensic Accounting Identification.