Research On Risk Prevention Of Judicial Accounting Appraisal In Accounting Firms

In recent years,the high incidence of economic cases,judicial accounting as a borderline subject,in the modern economic society plays an irreplaceable role.Due to the final results of the identification of judicial accounting expert opinion is,belongs to one of legal evidence,so it is also highly accountant and the legal science.Public accounting firm as one of the important intermediary service institutions in China,is expanding judicial accounting appraisal business.But our country in the field of judicial accounting appraisal is not a perfect laws and regulations can follow.Therefore,when the accounting firm to carry out the judicial accounting appraisal business,would inevitably produce risk.Scholars at home and abroad for certified public accountants engaged in judicial accounting appraisal document is not much,less research on how to control risk.This article attempts through the questionnaire survey,expert consultation,such as visiting survey methods sum up the current accounting firms to carry out the judicial accounting appraisal status and problems of the business,and summarized the risk sources,and the risk classification.Based on the relevant theory of risk management to build an accounting firm in judicial accounting appraisal business risk prevention system.In this paper,the first chapter,mainly to this article research background,research significance,research methods and research content.And according to the literature at home and abroad,and find out the latest development of the current theoretical research.The second chapter,on the analysis of judicial accounting related theory to explain theory foreshadowing for the later construction of risk prevention system.The third chapter,through questionnaires and other methods sum up the accounting firm to carry out the system of judicial accounting appraisal to follow the situation,the business situation and interference such as the status quo,and find out the risk points of judicial accounting appraisal,analyzes the source and classification.The fourth chapter,combining the theory of the second chapter of this article analysis and risk analysis of the third chapter builds certified public accountants engaged in judicial accounting appraisal risk prevention system.