Research On The Problems Of Certified Public Accountants In The Business Of Judicial Accounting Identification

With the rapid development of China’s market economy, various economic activities become more frequent, the Economic transactions become increasingly complex, which generate a large number of economic disputes. Many cases of economic disputes involve a large number of financial accounting professional knowledge beyond the judgment of the judge. With the deepening of the economic case complexity, it needs professionals who have the knowledge of financial accounting on economic cases related to accounting issues to identify and judge, and provide the expert conclusions to the judges, as the basis of trial cases. Therefore, in order to solve litigation related to financial accounting problems, properly handle economic disputes, fight against economic crime, and promote the healthy development of the market economy, the judicial accounting identification as a value-added service business is bound to get attention and rapid thrived. With the continuous development of the judicial accounting identification business, public accounting firms have become increasingly involved in economic litigation judicial accounting identification, and quickly developed into the main force of judicial accounting identification business. However, at the same time, there are still many problems that can not be optimistic, hindering the healthy and sustainable development of the Chinese judicial accounting identification business. So this article summarizes the existing problems that the Certified Public Accountants in the process of judicial accounting identification, and conducts a detailed analysis on the cause of the problem, aim to find out the measures to solve the problems, and promote the healthy development of the judicial accounting identification business.The first chapter of the paper summarizes the research background and significance, as well as the reasons about accounting firms involved in judicial accounting identification, and summarizes and comments the domestic and foreign research results about judicial accounting identification. The second chapter analyzes the theories of judicial accounting, including the relationship between judicial accounting and forensic accounting, accounting, auditing and law theory foundations of judicial accounting identification. Through the questionnaire and combining with the existing literatures, the third chapter summarizes the problems of judicial accounting identification in the identification subjects, objects, procedures, results and identification reports, and conducts further research on the cause of the problems of five aspects. Chapter IV analyzes forensic accounting development status of four countries which are the United States, the United Kingdom, Canada and Australia, and sums up successful experience of five aspects in theory and practice, laws and regulations, guidelines, organization, personnel education and training, as well as eligibility certification of forensic accounting, it provides reference for the development of Chinese judicial accounting identification. For the above problems, chapter V, respectively from establishing the identification subject qualification, improving the identification procedure, perfecting the cross-examination system of the identification conclusions, sounding the system of responsibility for wrong authentication, improving the identification rate of adoption of the results, puts forward reasonably practicable suggestions in the legislative and institution construction level, which helps the accounting firm carry out judicial accounting identification. Through the actual case, the sixth chapter reflects the existing general problems about the CPA in judicial accounting identification. Finally, the thesis summarizes the main view points, and points out the existing deficiencies and future research directions about the issue.