Certified Public Accoutants’ Business Criteria Of Identification Of Judicial Accounting

With the development of economy and the increasingly improved judicial identification system, more and more certified public accountants start engaging in the business of identification of judicial accounting in China. However, there isn’t yet any relative business criterion to regulate the behavior of certified public accountants’engagement in the business of identification of judicial accounting in China at present. Without active constraint or regulation to abide by, certified public accountants have different understanding of the procedure, scope and conclusion of the identification of judicial accounting, which leads to lots of problem existing in judicial accounting work. To regulate the behavior of certified public accountants’engagement in the identification business of judicial accounting, so as to improve the working quality of the identification of judicial accounting and promote the development of accounting firms’business of identification of judicial accounting, it is necessary to develop the research on the criteria of the identification of judicial accounting. Currently, the research on the criteria of the identification of judicial accounting in China is still at its starting stage. With little data, there isn’t yet a consistent view about it in academic circle, either. This paper analyzes the relations between the identification of judicial accounting and forensic accounting, and argues that the essence of the identification of judicial accounting and forensic accounting is identical but the genealogies of law they belong to are different. Furthermore, the paper elaborates the research result of the criteria of the identification of judicial accounting at home and abroad from perspectives of the identification of judicial accounting and forensic accounting respectively; from the laws and regulations as well as the access mechanism of certified public accountants, the paper illuminates that the identification of judicial accounting is one of the businesses of certified public accountant, who is possessed of professional knowledge and the qualification to engage in the identification of judicial accounting; besides, it also discusses the objects and the scope of the certified public accountants’identification of judicial accounting; based on analyzing the theory of financial accounting information, the theory of financial accounting facts, and the theory of financial accounting problems, the paper comes to a conclusion that the object of the identification is the judicial accounting fact, and defines that the scope of the identification of judicial accounting is the financial accounting problem that is necessary to be solved by the identifier of judicial accounting in cases; it analyzes the judicial and scientific status of the identifier of judicial accounting, points out that the business criteria of certified public accountants’identification of judicial accounting in China should be jointly made by the Ministry of Justice and the Institute of Certified Public Accountants in China, and probes into the methods and steps to make the criteria; as for the structure and content of the basic norms of the criteria of certified public accountants’identification of judicial accounting, the paper puts forward the primary conception and believes that the business criteria of certified public accountants’identification of judicial accounting should consist of basic norms, specific norms and application guidelines; the basic norms include the concept, target, assumption, object, principle as well as the rights and duties of certified public accountants’engagement in the identification of judicial accounting, and the specific norms are composed of procedure standard, the standard of specifically identified items, and the standard of quality control, including a primary envision of their specific content, and the guiding law concluded by summarizing the typical cases should be issued in the form of application guideline. The paper studies the background, basis, and business scope of certified public accountants’ engagement in the identification of judicial accounting, probes into the department, steps and methods to make the business criteria of certified public accountants’identification of judicial accounting, and puts forward the primary conception about the structure and content of the criteria of certified public accountants’identification of judicial accounting. However, due to the author’s limited knowledge range, the paper fails to carry out profound research and thinking on problems related to the target, principle and risk of the identification of judicial accounting in the specific business criteria of certified public accountants’identification of judicial accounting, and ideas about the specific business criteria of the identification of judicial accounting are also superficial.