法务会计证据

1

法务会计涵盖证据的收集、分析以及评估，并向法庭、董事会或其他法律以及管理机构解释和沟通调查结果。

Forensic accounting encompasses collecting , analyzing and evaluating evidence , and then interpreting and communicating the findings in court , boardroom or other legal and administrative venue .
2

其中，法务会计师的素质包括专业技术能力和职业道德将有助于会计舞弊结果的披露，同时，法务会计证据特别是法务会计报告的证明力也会影响披露的效果。

In order to disclose frauds effectively , both forensic accountants ' techniques in profession and their professional ethics influence the effect of disclosure , another fact is forensic accounting proof especially forensic report .