司法會(huì)計(jì)鑒定——職務(wù)侵占案

1、 鑒定意見(jiàn)書(shū)四川*司法鑒定所司法鑒定意見(jiàn)書(shū)執(zhí)業(yè)資格許可證號(hào)：5100*聲 明1. 委托人應(yīng)當(dāng)向本機(jī)構(gòu)提供真實(shí)、完整、充分的鑒定材料，并對(duì)鑒定材料的真實(shí)性、合法性負(fù)責(zé)。2. 本機(jī)構(gòu)按照法律、法規(guī)和規(guī)章規(guī)定的方式、方法和步驟，遵守和采用相關(guān)技術(shù)標(biāo)準(zhǔn)和技術(shù)規(guī)范進(jìn)行鑒定。3. 本機(jī)構(gòu)實(shí)行鑒定人負(fù)責(zé)制度。鑒定人依法獨(dú)立、客觀、公正地進(jìn)行鑒定，不受任何個(gè)人和組織的非法干預(yù)。4. 鑒定結(jié)論是本機(jī)構(gòu)出具的，受本機(jī)構(gòu)專(zhuān)業(yè)人員的執(zhí)業(yè)水平和能力的影響。本機(jī)構(gòu)及參與本項(xiàng)目的注冊(cè)會(huì)計(jì)師和有關(guān)技術(shù)人員與委托方或者當(dāng)事人無(wú)任何利害關(guān)系。5. 我們的責(zé)任是在實(shí)施鑒定工作的基礎(chǔ)上對(duì)鑒證對(duì)象信息發(fā)表鑒定意見(jiàn)。我們按照中國(guó)注冊(cè)會(huì)計(jì)

2、師其他鑒證業(yè)務(wù)準(zhǔn)則的規(guī)定執(zhí)行了鑒定業(yè)務(wù)，該準(zhǔn)則要求我們遵守職業(yè)道德規(guī)范，計(jì)劃和實(shí)施鑒定工作，以對(duì)鑒證對(duì)象信息是否不存在重大錯(cuò)報(bào)獲取有限保證。我們獲取的證據(jù)是充分、適當(dāng)?shù)?，為發(fā)表鑒定意見(jiàn)提供了基礎(chǔ)。6. 使用本鑒定文書(shū)應(yīng)當(dāng)保持其完整性和嚴(yán)肅性。地址：成都市* 郵編：610017電話(huà)：(028) 傳真：網(wǎng)址：四川*司法鑒定所司法鑒定意見(jiàn)書(shū)川*司鑒字2010第08-001號(hào)成都市公安局*分局：根據(jù)貴局的委托要求，我們對(duì)*職務(wù)侵占案進(jìn)行了審核鑒定。委托鑒定的材料由成都*商貿(mào)有限公司提供。提供真實(shí)、可靠的會(huì)計(jì)資料和相關(guān)的證據(jù)是成都博頌商貿(mào)有限公司的責(zé)任，我們的責(zé)任是對(duì)這些資料實(shí)施審核工作的基礎(chǔ)上對(duì)其發(fā)表

3、鑒定意見(jiàn)。一、鑒定概況為按時(shí)完成本次鑒定任務(wù)，本所指派了司法鑒定人員*和助理人員*組成鑒定組，鑒定工作于2010年8月27日開(kāi)始，8月31日完成。鑒定資料：由被害人成都市*貿(mào)有限公司提供的犯罪嫌疑人調(diào)取貨物的明細(xì)清單和貨物貨號(hào)清單以及貨物庫(kù)存量數(shù)據(jù)，企業(yè)經(jīng)營(yíng)者及相關(guān)人員的詢(xún)問(wèn)記錄。鑒定地點(diǎn)：四川*會(huì)計(jì)司法鑒定所辦公室。二、委托鑒定的內(nèi)容被害人成都市*商貿(mào)有限公司自2009年8月16日起至2010年3月14日止從*倉(cāng)庫(kù)調(diào)出貨品到*倉(cāng)庫(kù)與*庫(kù)實(shí)際收到貨品之間的差異情況。三、 鑒定的依據(jù)1、中國(guó)注冊(cè)會(huì)計(jì)師其他鑒證業(yè)務(wù)準(zhǔn)則第3101號(hào)2、 其他相關(guān)法律法規(guī)四、 鑒定分析我們按照中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則的

4、規(guī)定執(zhí)行了審計(jì)工作，并對(duì)由被害人成都市*商貿(mào)有限公司提供的“貨品掉貨情況統(tǒng)計(jì)說(shuō)明”和*倉(cāng)庫(kù)的“調(diào)出單”以及*倉(cāng)庫(kù)的“調(diào)入單”進(jìn)行了逐筆核對(duì)和重新計(jì)算。詳細(xì)清單如下：從北店調(diào)貨至錦之哥店差異明細(xì)表*倉(cāng)庫(kù)調(diào)出單*倉(cāng)庫(kù)調(diào)入單差異時(shí)間單號(hào)數(shù)量金額時(shí)間單號(hào)數(shù)量金額數(shù)量金額2009-8-16M00209081617362198.002009-8-16ML010908163118199.00199.002009-8-16M0020908161735232,339.002009-8-16ML0109081631172120.00212,219.002009-8-24M0020908241764242,641.

5、002009-8-24ML0109082431611129.00232,512.002009-8-30M0020908241784111,470.002009-8-30ML010908303185139.00101,431.002009-8-30M00209083017882358.002009-8-30ML0109083031861219.001139.002009-9-12M0020909121830101,389.002009-9-12ML0109091232501159.0091,230.002009-9-21M0020909211913324,855.002009-9-22ML010

6、909223310190.00314,765.002009-9-27M0020909271951101,693.002009-9-28ML010909283369190.0091,603.002009-9-28M0020909281968183,148.002009-9-28ML0109092833781189.00172,959.002009-10-4M0020910041976355,635.002009-10-4ML0109100433871100.00345,535.002009-10-7M0020910072013285,400.002009-10-8ML01091008341911

7、55.00275,245.002009-10-12M0020910122030304,758.002009-10-13ML0109101334671149.00294,609.002009-10-16M0020910162065203,532.002009-10-17ML0109101734811269.00193,263.002009-10-19M0020910192082193,194.002009-10-19ML0109101935011429.00182,765.002009-10-26M0020910262129496,566.002009-10-27ML01091027354412

8、23.00486,343.002009-10-27M002091027216171,020.002009-10-28ML0109102835671135.006885.002009-11-2M0020911022179324,782.002009-11-2ML0109110235951422.00314,360.002009-11-9M0020911092222365,708.002009-11-9ML0109110936321378.00355,330.002009-11-16M0020911162269518,703.002009-11-16ML0109111636681413.00508

9、,290.002009-11-23M00209112323185611,986.002009-11-23ML0109112337211228.005511,758.002009-11-29M0020911292377316,270.002009-11-30ML0109113037941378.00305,892.002009-11-30M0020911292378214,454.002009-11-30ML0109113037971439.00204,015.002009-12-14M00209121424435110,189.002009-12-14ML0109121438881325.00

10、509,864.002009-12-21M0020912212462477,270.002009-12-21ML0109122139191404.00466,866.002009-12-27M0020912272527427,528.002009-12-28ML0109122839691466.00417,062.002010-1-4M00210010425844714,569.00ML011258.004614,311.002010-1-11M00210011126276612,107.002101-1-11ML0110011140751349.006511,758.002010-1-18M

11、00210011826567014,485.002101-1-18ML0110011841291279.006914,206.002010-1-26M00210012627526713,853.002101-1-26ML0110012641911195.006613,658.002010-1-27M0021001272757459,395.002101-1-28ML0110012841971237.00449,158.002010-2-1M00210020127714510,121.002010-2-1ML0110020142031363.00449,758.002010-2-8M002100

12、2082806428,721.002010-2-8ML0110020842711342.00418,379.002010-2-11M00210021128307216,437.002101-2-12ML0110021242921342.007116,095.002010-2-13M00210021328588217,650.002101-2-16ML0110021642991210.008117,440.002010-2-16M0021002162861378,495.002101-2-16ML0110021643051240.00368,255.002010-2-25M00210022528

13、92426,571.002010-2-25ML0110022543401210.00416,361.002010-3-1M0021003012899244,946.002010-3-1ML0110030143641210.00234,736.002010-3-2M0021003022915204,400.002010-3-3ML0110030343701195.00194,205.002010-3-7M0021003072925193,459.002010-3-8ML0110030843851210.00183,249.002010-3-14M002100314295291,639.002010-3-16ML0110031644231149.0081,490.00合計(jì)1374261,934.00合計(jì)419,836.001333252,