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

摘要： 司法会计鉴定资料的主要部分是会计资料,认识和判断其真实性和完整性的途径和方法明显有别于其他类别鉴定,需紧密结合会计资料的固有特点进行。本文结合司法会计鉴定和会计资料的特点,探讨认识和判断司法会计鉴定资料真实性和完整性的途径和方法。

关键词: 司法会计, 鉴定资料, 真实性, 完整性