Judicial audit is a comprehensive frontier field developed by western countries in judicial practice to investigate financial fraud, crack down on economic crimes and solve economic disputes, spanning accounting, auditing, law and other disciplines. Mainly through the fraud audit and accounting judicial appraisal of specific economic cases, it provides "litigation support" for the judicial organs' ruling on economic cases.

Facing the "high incidence period" of fraud and corruption with the characteristics of globalization, forensic audit has developed rapidly in the world. legal

Audit is a special work involving the judicial field, which is bound by general accounting and auditing. Through the fraud audit of specific economic cases and the appraisal of accounting department law, it provides "litigation support" for judicial organs to make judgments on economic cases.

Fraud is a prominent problem in modern economic life and has become a major public hazard all over the world. Many corruption, bribery, tax evasion,

Economic illegal and criminal activities such as misappropriation of public funds and a large number of corruption are almost inseparable from fraud. In this social background, legal audit came into being.

Suddenly appear. In the Enron bankruptcy case in the United States, the Audit Office, the Ministry of Justice and the court discussed how the company concealed the truth and deceived investors.

The investigation of fraud cases such as huge investment has attracted much attention and become the focus of the world. The purpose of this article is not only to introduce

The introduction of legal audit provides a visual point for the division of property and materials, the confirmation of economic interests, and the anti-fraud and anti-corruption in modern social economy.