10month14Morning，Senior Prosecutor of Jinan People’bet365 live online casinos Procuratorate，Concurrently serves as a member of the National Procuratorial Technical Steering Group、Leader of the Supreme People’s Procuratorate’s Judicial Accounting Professional Steering Group、Executive Director of Shandong Economic Law Research Association、Graduate tutor Yu Chao was invited to bet365 app Shaw Law Teaching Building316The academic lecture hall held an academic report titled "Principles and Practices of Anti-Corruption Investigation and Accounting" for teachers and students of the Law School。The report was hosted by Associate Professor Huang Shiyuan，Commented by Geng Baojin, senior prosecutor of Jinan People’s Procuratorate。
As a scholar in the field of practice，Yu Chao reviewed the legal basis for this topic，What account to check，What evidence to obtain，How to check accounts，How to obtain evidence from these aspects and develop an academic report。First, analyze the legal basis for judicial staff to handle cases and audit accounts from legal principles。Secondly，On the basis of legal basis，The differentiation of audit objects by judicial staff is also an important part of completing the audit work。Yu Chao divided the accounts into three categories，includes financial bet365 Play online gamesinformation、Accounting information、Mixed data。The original documents formed in financial activities are financial information，Prepare accounting vouchers，Prepared into accounting statements through accounting activities。Divided account form，Helps distinguish accounting facts from financial facts。Accounting and evidence collection is to check financial accounting information，The process of obtaining accounting information evidence。Because financial accounting evidence has multiple forms，In terms of evidence, it is indirect evidence and its own technicality，It is quite difficult to audit the accounts。Yu Chao believes that the audit is being carried out，To check the diary or detailed account。Check accounting documents，Confirm whether the matters recorded in the accounting voucher are matters that need to be verified。After physical review，Continue to review the format of accounting vouchers，Whether the listed characteristics are consistent with the previous and later vouchers。Finally pointed out that during the evidence collection process，Note two points。一，Fixed evidence。The original voucher and accounting voucher of the business Bet365 Pokerwill be copied、Transcript、Take a photo or extract the original and save it，二，Extract evidence。Create extraction record，Preparing inspection records。
At the end of the report，Prosecutor Geng Baojin commented on the contents of the report，Highly rated the report text，And pointed out that this report brings extraordinary practical significance to everyone。This report focuses on accounting，Teaching students how to check accounts in simple terms from a practical perspective，It has brought profound guiding significance to students entering the workplace in the future，Achieved the expected results。
Text/Guo Tingting
