Judicial accounting appraisal is different from auditing, the CPA should grasp their differences when engaged in judicial accounting appraisal to prevent the appraisal risk.

• 摘要司法会计鉴定与审计不同，会计师事务所在从事司法会计鉴定业务时应掌握两者之间的区别，防止产生鉴定风险。