Abstract:

Because the methods and objects of forensic accounting appraisal and audit in litigations are different， not all audit in litigations belongs to forensic accounting appraisal. However， it is not to say that forensic accounting appraisal excludes audit in litigations， nor does that forensic accounting appraisal does not need auditing. Each method has its own functions and plays its own roles.

Key words: forensic accounting, audit in litigation, difference in nature

摘要：

之所以说不是所有涉案查账都是司法会计鉴定，是由于两者具有对象与方法不同等实质性差异。然而，说两者不同，并非是对涉案查账的排斥，也并非说司法会计鉴定就不需要查账了。它们各有所长，也各有用武之地。

关键词: 司法会计鉴定, 涉案查账, 本质差异