关键词: 司法会计, 鉴定资料, 真实性, 完整性

Abstract: Accounting data is the major part of forensic accounting appraisal materials; and the approach that is applied in the recognition of its authenticity and integrity differs greatly from that in other appraisals. The approach should be connected closely with the inherent features of the accounting data. Considering the features of forensic accounting appraisal and accounting data, the approach of identifying the authenticity and integrity of forensic accounting materials is discussed.

Key words: forensic accounting, materials, authenticity, integrity