Abstract: With the progress of economic freedom, the role that forensic accounting, especially forensic accounting appraisal plays becomes more and more important in economic disputes and legal actions, and this requires forensic accounting appraisal to operate on a more standardized and programmed basis. In the paper, the application of independence to the risk control in forensic accounting appraisal is discussed.

Key words: independence, forensic accounting appraisal, risk control

摘要： 在我国经济自由程度不断深入的趋势下,司法会计尤其是司法会计鉴定在解决经济纠纷与案件中的作用就显得越来越突出了。这就要求我们的司法会计鉴定更加规范化、程序化,为社会主义法治建设提供必要的保障。本文重点讨论独立性在司法会计鉴定风险控制中的应用。

关键词: 独立性, 司法会计鉴定, 风险控制