文章在阐述司法会计与独立审计的含义之后,着重分析了司法会计与独立审计在工作程序与方法、证据与业务活动等方面的密切联系,并进一步指出了两者在目的、对象、立场、执业标准、工作起点、推断方式、职能、主体、证据的取得与运用、业务报告等方面的重要区别。 After expatiating the meaning of judicial accounting and independent audit, the article emphatically analyzes the close connection between judicial accounting and independent audit in working procedures and methods, evidence and business activities, and further points out that the purpose, object, position, practice Standards, the starting point of work, ways of inference, functions, subjects, the acquisition and application of evidence, business reports and other important differences.