Research On Risk Control Of Accounting Firms Engaged In Forensic Accounting Business

Judicial accounting appraisal is refers to people with specialized knowledge of financial accounting in litigation to the identification of the expertise of financial accounting issues.Since the 1950 s, draw lessons from the Soviet model of judicial appraisal system of our country, judicial authentication work got rapid development, the real increased year by year, the demand of judicial appraisal of judicial authentication business is growing rapidly, but the corresponding with the status quo is slow development of judicial appraisal system in our country, the judicial appraisal of the relevant supporting measures are not perfect, the number of judicial authentication institutions and the judges also far cannot satisfy the needs of reality.Judicial accounting appraisal is an important species in judicial appraisal industry, in 1985 the supreme people’s procuratorate held a national procuratorial system in dalian after the criminal technology work forum also got rapid development, at present our country accounting judicial authentication institutions each year completed a total of tens of thousands of pieces of judicial accounting appraisal business.Certified public accountants is specialized is engaged in the financial accounting business intermediary institutions, China’s National People’s Congress standing committee of the "decision of the management of judicial authentication" enacted after the social service oriented accounting of judicial authentication institutions rapidly developed, including a number of judicial authentication institutions accounting is the accounting firm.Because of the certified public accountants generally have perfect accounting business to run the program and professional accounting personnel, so they are involved in judicial accounting appraisal business is the need of lawsuit fair.At the same time, at present the main business of certified public accountants, auditing business competition is intense, and audit business is shrinking, auditing business is facing the risk of business shrinking, audit services continuously cut makes the certified public accountants have to expand new business, at this time due to the rapid increase in dispute cases developed rapidly as a new judicial accounting appraisal business into the visual field of the public accounting firm, a lot of certified public accountants are to establish judicial accounting appraisal, computer forensic, forensic accounting and other projects, to say the public accounting firm emerging judicial accounting appraisal business as a result of its large market demand, and now into the profession of certified public accountants also is less, so the judicial accounting appraisal business will have great potential for development in the future.of course, we also see, certified public accountants but also because of our country accountant the judicial appraisal system not perfect and make it when engaged in judicial accounting appraisal is also facing many risks.First, since the current litigation, evidence related to the provisions of the laws for judicial authentication is simpler, has now been worked out and regulations such as "the decision of the management of judicial authentication", "general principles of the judicial authentication procedures" and so on is only set of judicial authentication institutions, the regulation of the general procedure of judicial appraisal, at present has not enacted a full judicial identification method, and also didn’t work out about the relevant technical standards and identification of judicial accounting appraisal procedure, the judicial authentication in accountancy business are faced with the risk of system;Second, as a result of the certified public accountants internal certified public accountants, certified public accountants are only to master relevant knowledge of accounting, do not have knowledge of the law, the legal knowledge, evidence, such as the science of criminal investigation did not understand, so in carries on the judicial accounting appraisal business are faced with the risk of the subject;Again, the object of judicial accounting appraisal is identified for examination, and usually not by appraisal for examination did not understand the judicial appraisal system and related laws and regulations of judicial authentication the client to provide inspection, is directly by the judiciary case all the case information sent to the judicial appraiser, when identified so untrue, inadequate, incomplete phenomenon is very common, so in accounting the judicial identification of the object will face many risks;Fourth, because of the computer information technology, computerized accounting in the accounting information is generally used, at the same time because of the criminal suspect is more and more sophisticated information means, to the judicial accounting appraisal of technical requirements also more and more high, the expert is a big challenge for accounting firm, so judicial authentication in accountancy are faced with the risk of technology;Fifth, due to the improper operation may arise in the judicial authentication, inspection appraisal bias, inference process logic errors and other problems, could make the accounting firm of judicial accounting appraisal are faced with the risk of improper operation of the internal;Finally, in judicial authentication, improper intervention of judicial accounting appraisal and human case often happens, so judicial authentication in accountancy will face a lot of outside intervention.This paper by introducing the certified public accountants in judicial accounting appraisal system of the risk faced by the business, the main body, object risk, technology risk, internal risk of improper operation, outside intervention risk, in order to put forward solutions against these risks, including the modification of existing laws and regulations, technology standards, appraisal procedure of development, the construction of a "two combination" identification management mode, the control of information technology, the operation process of risk control, to set up the judicial accounting appraisal is putted forward, strictly distinguish the difference between the appraisal and audit, etc., in order to facilitate the accounting firm’s risk prevention put forward his own opinion suggestion.This article first chapter first introduced the concept of judicial authentication and accounting in our country the status quo, then detailed introduced the two set of accounting in our country the judicial authentication institutions, the judicial system of internal accounting judicial authentication institutions and social service oriented judicial authentication institutions, this leads to the intervention of certified public accountants of judicial accounting appraisal.The second chapter discusses in detail the necessity of certified public accountants in judicial accounting appraisal business, the formulation of laws and regulations, litigation justice needs and the needs of the development of their own.After introduction to the "big four"(KPMG, pricewaterhousecoopers, ernst & young, deloitte) represented by the successful experience of certified public accountants in judicial accounting appraisal business, as well as our country actual condition of certified public accountants engaged in judicial accounting appraisal business.The third chapter based on empirical research and case judicial accounting appraisal risk.First, since the current litigation class the provisions of the laws for judicial authentication is simpler, are faced with the risk of system identification;Second, since most of the certified public accountants appraiser only to master relevant knowledge of accounting, do not have legal knowledge, appraisal main risks to the business;Again, not true, inadequate when appraisal is common, so the appraisal object risks;Fourth, because of the computer information technology widely used in accounting information, so the appraisal technology risk;Fifth, due to the improper operation may arise in the judicial authentication, inspection appraisal bias, inference process logic mistakes, identification of risk that the internal improper operation;Finally, the improper intervention, human cases often occur, such as risk identification when facing the outside intervention.The fourth chapter for certified public accountants engaged in judicial accounting appraisal is facing the risk of the corresponding control measures are put forward, for certified public accountants engaged in judicial accounting appraisal business how to avoid risk put forward their own Suggestions.This thesis mainly adopts the following method.The first is literature.Through books, journals, magazines and electronic resources related to accounting judicial authentication information collection, data and case, through the study of such information, data and case, learning and understanding the present situation of our accounting firms engaged in judicial accounting appraisal business, analysis our country certified public accountants engaged in judicial accounting appraisal business risks, and on this basis, combining with the author’s research and thinking, put forward how to control these risks.The second is the research method.Through the questionnaire survey methods such as to the current situation of certified public accountants engaged in judicial accounting appraisal business a preliminary understanding, summed up the public accounting firms engaged in judicial accounting appraisal business risks, according to these risk put forward his own suggestion and opinion.Again is the method of analysis of law.Through the analysis of certified public accountants engaged in judicial accounting appraisal in our country faces the manifestation of the causes of risk and risk, through the phenomenon of insight into the nature of these risks causes, in order to put forward effective solutions.All in all, this article through to the accounting firm engaged in judicial accounting appraisal to study the risk and risk prevention and control of the business, in order to certified public accountants engaged in judicial accounting appraisal business to some effective guidance, promote the further development of judicial accounting appraisal public accounting firm.