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在经济犯罪案件中,多数都可以从其记录经济活动的账薄、会计凭证或其它的会计资料中查出一些痕迹,因此会计资料可以为查证嫌疑人的犯罪事实提供可靠的书面证据或相关线索。本文就在阐述查账技术应用于经济犯罪重要性的基础上,讨论其实际的应用技巧。
In economic crime cases, most of them can detect some traces from the books, accounting vouchers or other accounting records of their economic activities so that the accounting information can provide reliable written evidence or relevant clues for verifying the suspects’ criminal facts . This article elaborated on the application of audit checking technology to the importance of economic crime and discussed its practical application skills.