Research On The Evaluation Of Forensic Accounting Expert Opinions And Its Related Contents

Forensic accounting has been introduced to China since the ninety’s of last century. Developed so far, it has become the best way to solve financial accounting problems involved in cases. At meanwhile, forensic accounting expert opinions as one of the legal evidences, it is regarded as the decisive factor to achieve high authority of the results of forensic accounting expertise’s work. Therefore, in order to make the written and static appraisal opinions become "flesh and blood" and play a better role in proving facts, comprehensive cross-examination in court must be the most important part to ensure the validity of identification.Along with the continuous development and progress of science and technology, forensic science is more and more widely being used in litigation activities. In lawsuits, the parties are willing to solve problems through scientific means. Thus, those scientific evidences which includes forensic accounting authentication opinions tend to play pivotal roles in the lawsuits. At the same time, the socialist market economic system has established and developed gradually. The development of the domestic economy was so rapid that it also deepen the complexity and diversity of current economic disputes and lawsuits in our country. The emergence of forensic accounting authentication institutions and forensic accounting experts provides scientific approaches to restore truth of financial facts involved in the cases. However, problem is that forensic accounting expert opinions are often viewed as the only finalized basis in most lawsuits. The judicial officers and the litigant parties depend on it with excessive reliance and blind trusts.Has the forensic accounting expert witness opinions without examination truly completed its mission of clarifying financial problems? To what extent it can act the role of interpretation in proceedings. Is it still rigorous, scientific or credible without a formal and substantive review? Questions above are worth to reflect on.When talking about the cross-examination of forensic accounting expert witness opinions, we have to admit that gap still exists between juridical practice and current legal regulations in China. A forensic accounting expert witness is more like a ’referee’ when judging professional financial accounting problems in litigation activities. ’Conclusions’ made by ’referees’ experience formalistic review and then it can be directly admitted in court, necessary cross-examination and judgments were totally ignored. It cannot be denied that more questions or disputes would happen in the future if false or hasty appraisal be adopted. In order to prevent this vicious circle, strengthening the court comprehensive review and judgment, improving the quality of forensic accounting expert witness opinions is quite necessary.The research purpose of this paper is to strengthen the cross-examination consciousness of both the court and litigants about forensic accounting expert opinions, extricating them from the plight of used to paying more attention to the conclusions than data source when evaluating forensic accounting expert opinions. The forensic accounting expert opinions should be comprehensively investigated before being adopted. Not only the evidence ability but also the probative force have to be carefully judged, without which a forensic accounting expert opinion cannot play its proper role in scientific or comprehensive way.The first part of this paper expounds the concept of forensic accounting expertise opinions and its cross-examination in court. Then analyze the significance of setting up and improving the quality of forensic accounting advice cross-examination.Main focus of the second part is on discussing current status of forensic accounting expertise opinions in our country from several issues.The third part carries on the comparison and investigation of foreign legal systems.The fourth part discusses specific cross-examination contents of forensic accounting expert opinions and also the improvement suggestions of forensic accounting expert opinions’ trial cross-examination procedure.Through writing this paper, hope it can call on all parties to strengthen the cross-examination consciousness about forensic accounting expert opinions in the trial stage. After reading, every judicial staff could be clear about the necessity of investigation and what to judge about the forensic accounting expert opinions on trail. Through this it will better realize the value targets of being fair, realistic, scientific and efficient about the forensic accounting work.