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经济犯罪案件通常是在单位没有内控或内控出现漏洞、甚至失效的情况下,相关人员故意制造弊端后发生的,具有较强隐蔽性,因此必须有针对性地采用比较科学的方法和适当的审计技巧,才能发现犯罪的线索,才能为经济犯罪案件侦查和审理提供强有力的客观证据支持。在经济犯罪侦查工作中,尤其是涉及侵占挪用资金的案件,办案人员接触最多的书面证据就是会计资料,会计凭证
Economic crime cases are usually in the unit without internal control or internal control loopholes, or even failure, the relevant personnel deliberately created after the drawbacks, with strong covert, it must be targeted to adopt a more scientific method and appropriate audit Skills in order to find the clues to crime in order to provide strong objective evidence support for the investigation and trial of economic crimes. In the investigation of economic crimes, especially involving cases of appropriation of funds for appropriation, the most widely exposed documentary evidence of investigators is accounting information, accounting documents