古人曰：“学贵知疑，疑者觉悟之机也”。善于知疑者可以见常人所未见，不善知疑者，入宝山空手而归。检察人员在侦查活动中，必须树立“知疑”意识，审视一切“异常”现象，不断挖掘新的案件线索。下面，笔者着重从司法会计的角度，谈谈在审查财会资料时，如何从“异常”中发现案件线? The ancients said: “Learn your knowledge of doubt, suspicion of the machine also ”. Knowledgeable people can see the ordinary people have not seen, not good suspects, into the Baoshan empty-handed. In the investigation activities, the procuratorial personnel must establish the awareness of “suspicion” and examine all the “abnormalities” and keep digging new clues to the case. Below, the author focuses on judiciary accounting from the point of view, in the review of accounting information, how to find out from the “abnormal” case line?