淺談司法會(huì)計(jì)在財(cái)務(wù)會(huì)計(jì)中的應(yīng)用

淺談司法會(huì)計(jì)在財(cái)務(wù)會(huì)計(jì)中的應(yīng)用

會(huì)計(jì)評(píng)估是指對(duì)司法會(huì)計(jì)管轄范圍內(nèi)的會(huì)計(jì)處理和處理結(jié)果的評(píng)估。訴訟中進(jìn)行賬務(wù)鑒定的目的,通常是為了查明與會(huì)計(jì)處理及其處理結(jié)果有關(guān)的會(huì)計(jì)事實(shí),也有一些賬務(wù)鑒定是為了利用鑒定意見來證明財(cái)務(wù)事實(shí)。賬務(wù)鑒定在司法會(huì)計(jì)鑒定中具有普遍的意義,鑒定財(cái)務(wù)問題較多采用借用會(huì)計(jì)法進(jìn)行。借用會(huì)計(jì)法的實(shí)質(zhì)是將相關(guān)財(cái)務(wù)問題的鑒定建立在某些會(huì)計(jì)問題鑒定的基礎(chǔ)上。按鑒定的要求不同,在實(shí)踐中賬務(wù)鑒定可以分為以下幾種不同的類型,應(yīng)針對(duì)不同類型采用適當(dāng)?shù)脑砗头椒▉磉M(jìn)行鑒定:一、明確同一會(huì)計(jì)事項(xiàng)與未發(fā)現(xiàn)相關(guān)事項(xiàng)的檢驗(yàn)賬務(wù)處理問題的鑒定,包括確認(rèn)訴訟涉及的財(cái)務(wù)業(yè)務(wù)是否屬于會(huì)計(jì)事項(xiàng)、會(huì)計(jì)事項(xiàng)是否進(jìn)行了會(huì)計(jì)處理、會(huì)計(jì)分錄中缺列會(huì)計(jì)科目?jī)?nèi)容的記賬結(jié)果等賬務(wù)處理問題的鑒定。賬務(wù)處理問題鑒定的前提是確認(rèn)訴訟涉及的各項(xiàng)財(cái)務(wù)業(yè)務(wù)是否屬于會(huì)計(jì)事項(xiàng)。確認(rèn)會(huì)計(jì)事項(xiàng)的標(biāo)準(zhǔn)依據(jù),包括法定會(huì)計(jì)核算單位和法定會(huì)計(jì)事項(xiàng)等會(huì)計(jì)標(biāo)準(zhǔn)規(guī)定的范圍。賬務(wù)處理問題的檢驗(yàn)鑒定程序和方法如下:一是確認(rèn)會(huì)計(jì)事項(xiàng)是否進(jìn)行了賬務(wù)處理,一般通過檢驗(yàn)程序確認(rèn)即可,不需要進(jìn)行鑒定。如果檢驗(yàn)會(huì)計(jì)資料發(fā)現(xiàn)了記賬憑證或會(huì)計(jì)賬簿中記載了需要確認(rèn)的會(huì)計(jì)事項(xiàng),通過驗(yàn)證原始憑證,確認(rèn)該原始憑證記載的會(huì)計(jì)事項(xiàng)與所需確認(rèn)是否進(jìn)行了賬務(wù)處理的會(huì)計(jì)事項(xiàng)相同,即可確認(rèn)某會(huì)計(jì)事項(xiàng)已經(jīng)進(jìn)行了會(huì)計(jì)處理,并根據(jù)檢驗(yàn)結(jié)果出具《司法會(huì)計(jì)檢驗(yàn)報(bào)告》。二是檢驗(yàn)會(huì)計(jì)資料未發(fā)現(xiàn)該項(xiàng)會(huì)計(jì)事項(xiàng)記載的,應(yīng)當(dāng)完成下列操作:驗(yàn)證檢驗(yàn)期間的所有會(huì)計(jì)憑證,證實(shí)無該項(xiàng)會(huì)計(jì)事項(xiàng)的記載;檢驗(yàn)記賬憑證編號(hào)的完整性,排除記賬憑證缺失情形;檢驗(yàn)記賬憑證依據(jù)并核對(duì)所附原始憑證,確認(rèn)原始憑證與記賬憑證所列會(huì)計(jì)分錄的一致性,排除原始憑證缺失情形;檢驗(yàn)相關(guān)日記賬、明細(xì)賬賬簿,核對(duì)所有發(fā)生額記賬依據(jù),排除未編制(或檢驗(yàn)未見)會(huì)計(jì)憑證直接登記賬簿的情形。通過上述檢驗(yàn),查明某會(huì)計(jì)事項(xiàng)未進(jìn)行賬務(wù)處理,且無需要加以判斷的事項(xiàng)時(shí),應(yīng)當(dāng)出具《司法會(huì)計(jì)檢驗(yàn)報(bào)告》。三是檢驗(yàn)會(huì)計(jì)資料過程中,發(fā)現(xiàn)原始憑證中存在相同會(huì)計(jì)事項(xiàng)記載,但會(huì)計(jì)分錄中沒有包含該項(xiàng)賬務(wù)處理,或記賬憑證摘要中列示有相同會(huì)計(jì)事項(xiàng),但沒有原始憑證作為依據(jù),或賬簿摘要中列示有相同會(huì)計(jì)事項(xiàng),但沒有會(huì)計(jì)憑證作為依據(jù)。發(fā)現(xiàn)上述情形,應(yīng)當(dāng)在完成所有檢驗(yàn)項(xiàng)目后,作出判斷,首先應(yīng)當(dāng)進(jìn)一步確認(rèn)相同會(huì)計(jì)事項(xiàng)與需確認(rèn)賬務(wù)處理情況的會(huì)計(jì)事項(xiàng)是否為同一事項(xiàng)。如兩者在財(cái)務(wù)業(yè)務(wù)的時(shí)間、地點(diǎn)、內(nèi)容、數(shù)量、金額等某一財(cái)務(wù)要素方面完全一致,則認(rèn)定為同一業(yè)務(wù)。如有不同點(diǎn),原則上不確認(rèn)為同一會(huì)計(jì)事項(xiàng),但可以視為有爭(zhēng)議憑證,通知送檢人進(jìn)行核查確認(rèn)。根據(jù)對(duì)會(huì)計(jì)事項(xiàng)同一性的判斷結(jié)果,分別作出鑒定意見。二、會(huì)計(jì)分錄錯(cuò)誤的鑒定會(huì)計(jì)分錄問題鑒定,包括訴訟涉及的會(huì)計(jì)分錄真實(shí)性、正確性、合規(guī)性以及會(huì)計(jì)分錄錯(cuò)誤對(duì)會(huì)計(jì)核算結(jié)果的影響、會(huì)計(jì)分錄的財(cái)務(wù)意義等會(huì)計(jì)問題的鑒定。(一)會(huì)計(jì)數(shù)據(jù)的真實(shí)性的確定1.虛列發(fā)生額需要依據(jù)原始憑證編制的會(huì)計(jì)分錄中,已列示的發(fā)生額有原始憑證依據(jù)且數(shù)據(jù)相符的為真實(shí);沒有原始憑證依據(jù)或原始憑證內(nèi)容不符合發(fā)生額要求的為虛列發(fā)生額。原始憑證不符合發(fā)生額要求的包括:原始憑證所列會(huì)計(jì)事項(xiàng)與會(huì)計(jì)分錄所列發(fā)生額方向相反;原始憑證所列會(huì)計(jì)事項(xiàng)與會(huì)計(jì)分錄所列發(fā)生額無關(guān)。通過驗(yàn)證原始憑證、記賬憑證,確認(rèn)符合前述相關(guān)鑒定原理的,出具鑒定意見。2.確認(rèn)5個(gè)思想資料的真實(shí)性確認(rèn)不需要依據(jù)原始憑證編制的會(huì)計(jì)分錄內(nèi)容真實(shí)性的操作步驟如下:首先,驗(yàn)證摘要記載事項(xiàng)和會(huì)計(jì)分錄的內(nèi)容,確定該分錄可以不依據(jù)原始憑證編制;其次,摘要記載事項(xiàng)涉及其他會(huì)計(jì)核算事項(xiàng)或核算結(jié)果的,應(yīng)當(dāng)檢驗(yàn)相關(guān)會(huì)計(jì)核算資料,確認(rèn)摘要記載事項(xiàng)是否存在;最后,摘要記載事項(xiàng)涉及費(fèi)用等計(jì)提標(biāo)準(zhǔn)的,應(yīng)當(dāng)通過檢驗(yàn)相關(guān)財(cái)務(wù)會(huì)計(jì)資料,確認(rèn)費(fèi)用等是否存在,并根據(jù)相關(guān)計(jì)提標(biāo)準(zhǔn)確定是否應(yīng)當(dāng)計(jì)提等。摘要記載事項(xiàng)存在的,確認(rèn)會(huì)計(jì)分錄內(nèi)容真實(shí);摘要事項(xiàng)不存在的,確認(rèn)會(huì)計(jì)分錄內(nèi)容虛假。賬務(wù)處理問題鑒定中發(fā)現(xiàn)會(huì)計(jì)錯(cuò)誤的,應(yīng)當(dāng)建議追加會(huì)計(jì)處理正確性的鑒定要求。(二)按《客體》第1款的標(biāo)準(zhǔn)測(cè)定分錄確認(rèn)會(huì)計(jì)分錄的正確性和合規(guī)性的鑒定,應(yīng)當(dāng)依據(jù)規(guī)范相關(guān)會(huì)計(jì)標(biāo)準(zhǔn)制定參照客體,并通過比對(duì)鑒別確認(rèn)。會(huì)計(jì)分錄與參照客體中的會(huì)計(jì)分錄一致的,確認(rèn)會(huì)計(jì)分錄正確。會(huì)計(jì)分錄比對(duì)不一致的,應(yīng)當(dāng)排除疊加會(huì)計(jì)分錄的情形:對(duì)于不存在疊加會(huì)計(jì)分錄情形的,確認(rèn)會(huì)計(jì)處理錯(cuò)誤,并應(yīng)當(dāng)根據(jù)錯(cuò)誤的形態(tài)作出鑒定意見;存在疊加會(huì)計(jì)分錄的情形,且最終會(huì)計(jì)分錄與參照客體一致的,不確認(rèn)會(huì)計(jì)處理正確,并應(yīng)指出未列示的會(huì)計(jì)分錄內(nèi)容。(三)應(yīng)首先檢驗(yàn)賬簿的編制錯(cuò)誤對(duì)于檢驗(yàn)中發(fā)現(xiàn)記賬憑證被毀或未能送檢的,應(yīng)當(dāng)根據(jù)原始憑證的內(nèi)容檢驗(yàn)賬簿,證實(shí)該記賬憑證的會(huì)計(jì)分錄內(nèi)容已經(jīng)實(shí)際記賬的,可以根據(jù)記賬結(jié)果恢復(fù)會(huì)計(jì)分錄,并參照上述相關(guān)內(nèi)容對(duì)發(fā)現(xiàn)的錯(cuò)誤賬項(xiàng)進(jìn)行確認(rèn)和表述。對(duì)于遺漏編制會(huì)計(jì)分錄事項(xiàng)的,主要是指記賬憑證所附原始憑證中記載的會(huì)計(jì)事項(xiàng)在會(huì)計(jì)分錄中未予體現(xiàn)的情形。對(duì)此,鑒定人應(yīng)首先通過檢驗(yàn)賬簿,驗(yàn)證實(shí)際記賬情況。如賬簿是按原始憑證的記載內(nèi)容登記的,且賬戶余額計(jì)算無誤,則證明屬于單純的記賬憑證編制錯(cuò)誤,可確認(rèn)漏列的財(cái)務(wù)業(yè)務(wù)已列賬;如賬簿是按記賬憑證所列的會(huì)計(jì)分錄登記的,或雖按原始憑證的記載內(nèi)容登記的但賬戶余額是按會(huì)計(jì)分錄所列金額計(jì)算的,則可確認(rèn)漏列的會(huì)計(jì)事項(xiàng)未列賬。三、會(huì)計(jì)問題的鑒定會(huì)計(jì)賬戶問題鑒定,包括訴訟涉及的賬戶發(fā)生額的真實(shí)性、賬戶余額的正確性、賬戶余額錯(cuò)誤對(duì)會(huì)計(jì)報(bào)表的影響、賬戶余額的財(cái)務(wù)意義等會(huì)計(jì)問題的鑒定。(一)會(huì)計(jì)分錄鑒定賬戶發(fā)生額鑒定,包括賬簿記載的賬戶發(fā)生額及相關(guān)會(huì)計(jì)分錄鑒定。賬戶發(fā)生額鑒定,包括有記賬依據(jù)賬戶發(fā)生額的鑒定和無記賬依據(jù)賬戶發(fā)生額的鑒定,應(yīng)當(dāng)檢驗(yàn)記賬依據(jù),確認(rèn)賬簿記載的發(fā)生額是否有記賬依據(jù)。有記賬依據(jù)的賬戶發(fā)生額,是指有原始憑證或記賬憑證依據(jù)的賬戶發(fā)生額。有記賬依據(jù)的賬戶發(fā)生額的真實(shí)性、正確性和合規(guī)性鑒定,應(yīng)當(dāng)對(duì)相關(guān)會(huì)計(jì)分錄鑒定進(jìn)行鑒定;賬簿記載的賬戶發(fā)生額有原始憑證或符合內(nèi)容真實(shí)要求的記賬憑證為依據(jù)且無記賬錯(cuò)誤的,確認(rèn)賬戶發(fā)生額真實(shí);賬簿記載的賬戶發(fā)生額依據(jù)無會(huì)計(jì)分錄錯(cuò)誤的記賬憑證記賬,且無賬簿登記錯(cuò)誤的,確認(rèn)賬戶發(fā)生額正確、合規(guī);賬簿記載的賬戶發(fā)生額記賬依據(jù)的會(huì)計(jì)分錄存在錯(cuò)誤,或記賬發(fā)生額與記賬依據(jù)內(nèi)容不一致的,分別確認(rèn)記賬錯(cuò)誤;記賬錯(cuò)誤應(yīng)當(dāng)按照錯(cuò)誤形態(tài)確認(rèn)漏記、重記、多記、少記、錯(cuò)記文字、錯(cuò)記賬戶、反方登記、虛記賬戶發(fā)生額等。賬簿登記的賬戶發(fā)生額無記賬依據(jù)的,除發(fā)生額為會(huì)計(jì)差錯(cuò)更正賬項(xiàng)的和發(fā)生額為補(bǔ)記賬項(xiàng)的,應(yīng)確認(rèn)為虛記發(fā)生額。對(duì)差錯(cuò)更正賬項(xiàng)、無憑證依據(jù)的補(bǔ)記賬項(xiàng),應(yīng)當(dāng)通過檢驗(yàn)其更正或補(bǔ)記的賬項(xiàng)是否存在。不存在原賬項(xiàng)的,確認(rèn)為虛假賬項(xiàng);存在原賬項(xiàng)的,采用比對(duì)鑒別法確認(rèn)其正確性、合規(guī)性。(二)賬戶沖突確認(rèn)賬戶余額的鑒定,是指對(duì)賬戶余額真實(shí)性、正確性的鑒定。賬戶余額鑒定,應(yīng)當(dāng)進(jìn)行同期賬戶發(fā)生額鑒定和賬戶余額計(jì)算正確性鑒定。同期賬戶發(fā)生額鑒定確認(rèn)所有發(fā)生額真實(shí)、正確、合規(guī),且賬戶余額無計(jì)算錯(cuò)誤的,確認(rèn)賬戶余額正確。同期賬戶發(fā)生額鑒定確認(rèn)存在發(fā)生額錯(cuò)誤,或余額計(jì)算有錯(cuò)誤,且錯(cuò)誤之間的遞減結(jié)果不為零的,確認(rèn)賬戶余額錯(cuò)誤。賬戶余額正確性鑒定,應(yīng)當(dāng)根據(jù)初步檢驗(yàn)的結(jié)果,確認(rèn)鑒定思路。采用重新核算法的,可以根據(jù)重新核算結(jié)果,運(yùn)用比對(duì)鑒別法確認(rèn)原賬戶余額的正確性。采用余額調(diào)節(jié)法的:首先,對(duì)同期賬戶所有發(fā)生額的真實(shí)性、正確性和合規(guī)性進(jìn)行鑒定。發(fā)生額存在錯(cuò)誤的,分別確認(rèn)錯(cuò)誤發(fā)生額與對(duì)賬戶余額的影響方向和金額;其次,要復(fù)算賬戶余額,驗(yàn)證有無計(jì)算錯(cuò)誤。發(fā)現(xiàn)計(jì)算錯(cuò)誤,應(yīng)當(dāng)判明對(duì)最終余額的影響;最后,采用余額調(diào)節(jié)法確認(rèn)正確的賬戶余額。(三)關(guān)于發(fā)生額的記賬確認(rèn)特設(shè)賬戶的屬性,應(yīng)當(dāng)根據(jù)該賬戶發(fā)生額及賬戶余額的會(huì)計(jì)屬性確定。首先,檢驗(yàn)該賬戶發(fā)生額的記賬依據(jù),按照會(huì)計(jì)事項(xiàng)內(nèi)容和會(huì)計(jì)標(biāo)準(zhǔn),逐一確定正確的會(huì)計(jì)分錄;其次,根據(jù)重新確定的會(huì)計(jì)分錄,將分錄中與原賬戶發(fā)生額的同方向的科目名稱確認(rèn)為發(fā)生額的賬戶屬性;最后,根據(jù)各發(fā)生額的賬戶屬性,確定賬戶余額的賬戶屬性。四、項(xiàng)目數(shù)字的確認(rèn)會(huì)計(jì)報(bào)表問題的鑒定,包括訴訟涉及的會(huì)計(jì)報(bào)表項(xiàng)目數(shù)字真實(shí)性或正確性、會(huì)計(jì)報(bào)表內(nèi)容完整性、會(huì)計(jì)報(bào)表項(xiàng)目數(shù)字的財(cái)務(wù)意義等會(huì)計(jì)問題的鑒定。會(huì)計(jì)報(bào)表項(xiàng)目數(shù)字真實(shí)性、正確性、合規(guī)性的確認(rèn),應(yīng)當(dāng)根據(jù)對(duì)形成該項(xiàng)目相關(guān)賬戶余額的鑒定結(jié)果及報(bào)表與賬戶余額的實(shí)際關(guān)系確定。其中會(huì)計(jì)報(bào)表項(xiàng)目數(shù)字沒有會(huì)計(jì)賬戶余額依據(jù)的,為虛列報(bào)表項(xiàng)目數(shù)字。會(huì)計(jì)報(bào)表內(nèi)容合規(guī)性的確認(rèn),應(yīng)當(dāng)根據(jù)會(huì)計(jì)標(biāo)準(zhǔn)規(guī)定的披露事項(xiàng)標(biāo)準(zhǔn)確認(rèn)。(一)報(bào)表項(xiàng)目數(shù)字錯(cuò)誤的確認(rèn)1.對(duì)該項(xiàng)目數(shù)據(jù)涉及的會(huì)計(jì)賬戶余額進(jìn)行正確性鑒定。2.賬戶余額正確的,根據(jù)賬戶余額與報(bào)表項(xiàng)目數(shù)字的關(guān)系確定參照客體,采用比對(duì)鑒別法確認(rèn)報(bào)表項(xiàng)目數(shù)字的真實(shí)性、正確性;賬戶余額存在錯(cuò)誤,依據(jù)該錯(cuò)誤余額形成的會(huì)計(jì)報(bào)表項(xiàng)目數(shù)字為列示錯(cuò)誤。會(huì)計(jì)報(bào)表項(xiàng)目數(shù)字錯(cuò)誤類型包括多列、少列、錯(cuò)列、虛列某報(bào)表項(xiàng)目數(shù)字等情形。3.檢驗(yàn)會(huì)計(jì)報(bào)表項(xiàng)目數(shù)據(jù),驗(yàn)證會(huì)計(jì)報(bào)表數(shù)據(jù)的平衡關(guān)系,對(duì)驗(yàn)證不平衡的,應(yīng)當(dāng)結(jié)合前述鑒定結(jié)果,確認(rèn)不平衡的原因。4.根據(jù)上述檢驗(yàn)鑒定結(jié)果及相關(guān)會(huì)計(jì)錯(cuò)誤后果關(guān)系,確認(rèn)項(xiàng)目數(shù)據(jù)是否正確以及錯(cuò)誤賬項(xiàng)對(duì)項(xiàng)目數(shù)據(jù)的影響和影響程度。(二)會(huì)計(jì)賬戶問題是會(huì)計(jì)分錄問題鑒定的前提1.檢驗(yàn)會(huì)計(jì)報(bào)表已披露事項(xiàng)。2.根據(jù)會(huì)計(jì)標(biāo)準(zhǔn),確認(rèn)應(yīng)當(dāng)披露事項(xiàng)。3.通過相應(yīng)的賬戶余額鑒定,確認(rèn)應(yīng)當(dāng)披露事項(xiàng)的內(nèi)容和金額。上述賬務(wù)鑒定之間具有一定的邏輯關(guān)系:(1)作為前提的鑒定事項(xiàng)在沒有單獨(dú)提出鑒定要求的情況下,鑒定人必須