经济案件查帐鉴证,是《中华人民共和国注册会计师条例,赋予会计师事务所工作职责之一.经济案件情况复杂,查帐鉴证难度大。如何做好经济案件的查帐鉴证工作.保证结论准确无误,笔者的体会是; 一、理案必须思路清晰,证据必须详实可靠.思路清晰主要表现在三个方面:一是弄清案情的来龙去脉.鉴证人员必须认真听取委托单位或委托人对案情的介绍及其要求鉴定的目的和内容,对委托方提供的案情资料要认真审阅,不可有任何疏漏之处,特别是要注意询问材料的每一个细节,往往有的细节能反映重大关键性的问题.二是在初步掌握情况的基础上,制定周密完整、切实可行的鉴定方案。其中,鉴定步骤和方法,要做到明确具体.审验会计帐据要分别情况采取“顺查”、逆查“等方法.帐据不齐全,手续不完备的案件、应先要求对方补充情况说明和完备有关手续。三是鉴定结论 Economic case check accounting verification, is ”the People’s Republic of China Certified Public Accountants Ordinance, one of the responsibilities given to the accounting firm .Of economic cases complex, audit verification difficult. How to do a good job in the investigation of economic case forensics work to ensure that the conclusions are accurate, the author’s experience is: First, the case must be clear, the evidence must be detailed and reliable.Line thinking is mainly manifested in three aspects: First, clarify the ins and outs of the case The forensic examiner must carefully listen to the entrusting unit or the client ’s introduction of the case and the purpose and content of the appraisal request, and carefully examine the case information provided by the commissioning party without any omission, especially paying attention to every A detail, often with some details that can reflect the key issues and the second is based on the initial grasp of the situation, to develop a thorough and complete, practical identification program. Among them, the identification of steps and methods, to be clear and specific.Establishment of accounting records to be taken separately, “Shun investigation ”, reverse investigation "and other methods.Instead of complete accounts, incomplete procedures, should first request each other Supplementary description and complete the relevant procedures. Third, identify the conclusions