Usually, the court will form an audit database of judicial authentication units, which can be found on judicial authentication networks all over the country, including audit, evaluation, cost, medicine and so on. The formed audit report may be preliminary evidence, but after the case is put on file, the court will draw audit institutions from the alternative library of judicial expertise in its own name for judicial expertise. The expenses shall be borne by the parties concerned.

First, the "audit report" used by the court as an appraisal conclusion needs the signature and seal of the certified public accountant and other necessary formal elements of the audit report.

Second, judicial expertise can be divided into three categories: forensic medicine, material evidence and video materials. In addition to these three categories, judicial practice needs to be brought into standardized management through consultation between the Ministry of Justice, the Supreme People's Court and the Supreme People's Procuratorate, but so far, no agreement has been reached on this. Citing the Decision of the National People's Congress Standing Committee (NPCSC) on the Administration of Judicial Appraisal, it is stipulated that judicial appraisers should practice with the Practice Certificate of Judicial Appraiser, and judicial authentication institutions should engage in judicial authentication activities according to law. Without the approval of judicial administrative organs, other organizations and individuals may not engage in judicial authentication activities.