Research On Special Audit Reports In Criminal Proceeding

Market entities often use accounting information to conduct economic activities.As a professional review report that represents accounting information,audit reports can reflect the operational situation of companies or other business entities,objectively and comprehensively reflect information such as property circulation,purchase and sale of goods,and service provision data.In the process of criminal litigation,special audit reports that specifically reflect the key facts of the case or affect the conviction and sentencing of the case are used to reflect the truth of the facts and the amount of crime.With the increasingly tilted structure of criminal offenses towards economic crimes,it is of great significance to conduct research that can intuitively display the key facts of criminal litigation cases and identify the special audit reports of the prosecution and defense on the factors affecting sentencing and the amount of crime.Crimes such as fraud,corruption,and illegal absorption of public deposits all require analysis based on the knowledge of accounting professional auditing,especially the determination of the amount of crime,which already relies on the statistical results of special audit reports.The special audit report,as a tool to improve judicial efficiency and assist in case adjudication,is of great significance in improving and standardizing its application in criminal litigation practice.This article analyzes 200 criminal judgments containing special audit reports,summarizes the prominent issues in practice,and finds that there are mainly problems such as confusion in the form of special audit reports,unclear legal status,and lack of applicable standards.Based on this analysis,the contradictions in the practical operation of special audit reports are analyzed.This article believes that the form of special audit reports should be improved,and the legal status of special audit reports should be clarified Standardize the standards for the use of special audit reports,establish regulations on the qualifications and capabilities of institutions issuing audit reports,and the conditions required for the credibility of audit report content,in order to improve the quality and credibility of special audit reports,and promote the smooth application of special audit reports in the judiciary through these solutions.To clarify the legal status of the special audit report,the view of this paper is to identify the special audit report as the opinion of expert witness,affirm it at the legal level,and make relevant judicial interpretation,which can not only solve the contradictions highlighted in practice,but also clear up the disputes on the type of evidence of the special audit report in the academia.