环境事项对财务报表审计的影响及对策研究

发布时间：2018-01-08 18:36

本文关键词：环境事项对财务报表审计的影响及对策研究　出处：《中国海洋大学》2009年硕士论文　论文类型：学位论文

【摘要】： 近年来,随着环境保护热度的提升,政府针对环境保护问题积极出台各种环保法律法规,为了保护环境、防止污染,我国已陆续制定了9部环境保护法律和15部自然资源保护法律,并颁布了800余项国家环境保护标准。除运用法律手段进行环境保护外,还开始运用经济手段警醒环境保护,如正在实行的环境经济政策:绿色信贷、绿色保险和绿色证券。可见,环境事项对企业生产经营的影响越来越重要。如果企业在生产经营活动中破坏了环境,将发生巨大的费用,承受巨大的负债和或有负债,而且还可能影响企业的信贷和直接融资从而影响企业的筹资,对财务状况和经营成果产生严重影响,甚至终止经营或破产清算。所以环境事项对企业经营活动非常重要,同时也对财务报表产生巨大影响。而财政部于2006年2月15日发布了48项中国注册会计师执业准则,自2007年1月1日起在会计师事务所执行,此举实现了我国审计准则的趋同,其中的《1631号——财务报表审计中对环境事项的考虑》这一准则是在借鉴《国际审计实务公告第1010号——财务报表审计中对环境事项的考虑》基础上起草的,这为审计人员在识别和表述环境事项对财务信息的实质性影响方面提供实际帮助,可见,环境事项对企业财务的影响日益受到重视,注册会计师应该在财务报表审计时着重考虑被审计单位的环境事项。考虑环境事项的财务报表审计的具体实施即不能完全按照一般财务报表审计程序进行也不是单纯对被审计单位环境信息的审计。因此,本文将对环境事项对财务报表审计的影响及考虑环境事项的财务报表审计程序进行详细的研究,主要探讨一下问题: (1)总结环境事项对财务报表审计的影响。主要讨论环境事项对重大错报风险评估的影响、针对评估的重大错报风险的应对的影响、出具审计报告的影响。 (2)考虑环境事项的财务报表审计的总体设计。通过讨论环境事项对财务报表审计的影响、与一般财务报表审计和环境审计等的比较和环境事项下新审计风险模型的构建,对考虑环境事项的财务报表审计进行总体设计。 (3)着重论述考虑环境事项的财务报表审计程序的两大组成部分:环境事项导致的重大错报风险的识别和评估、针对评估的环境事项导致的重大错报风险实施的应对措施。通过以上研究,完成了对考虑环境事项的财务报表审计进行总体设计,并在环境事项导致的重大错报风险的识别、评估和针对评估的重大错报风险的应对两大部分中,就其主要内容和注意事项进行了讨论,以求能够降低考虑环境事项的财务报表审计中的审计风险。本文的创新之处:(1)在考虑环境事项对财务报表影响的基础上对考虑环境事项的财务报表审计对策进行总体设计,并在具体设计中体现特色。(2)在贯彻现代风险导向审计的基础上,重新论述风险审计模型中重大错报风险的构成,将重大错报风险分为环境事项导致的重大错报风险和非环境事项导致的重大错报风险,并着重论述环境事项导致的重大错报风险的评估和应对,体现出与一般财务报表审计中重大错报风险评估和应对的差异。
[Abstract]:In recent years , with the promotion of environmental protection heat , the government has actively launched various environmental protection laws and regulations on environmental protection issues . In order to protect the environment and prevent pollution , China has established nine environmental protection laws and 15 natural resources protection laws and promulgated more than 800 national environmental protection standards . In addition to the use of legal means to protect the environment , it is becoming more and more important to use economic means to wake up environmental protection , such as environmental economic policies being implemented : green credit , green insurance and green securities . On February 15 , 2006 , the Ministry of Finance issued 48 Chinese Certified Public Accountants ' Practice Guidelines , which have been implemented on January 1 , 2007 in the accounting firm . This is based on the consideration of environmental matters in the audit of financial statements No . 1010 of the International Standards of Auditing Practice , which provides practical assistance to auditors in identifying and expressing the substantive impact of environmental matters on the financial information . As a result , the CPA should focus on the environmental matters of the audited units when the financial statements are audited . The implementation of the audit of financial statements considering environmental matters cannot be carried out entirely in accordance with the general financial statements auditing procedures nor the audit of the environmental information of the audited unit . Therefore , the paper studies the impact of environmental matters on the audit of financial statements and the audit procedures of financial statements considering environmental matters , and mainly discusses the following issues : ( 1 ) To summarize the impact of environmental matters on the audit of financial statements . The impact of environmental matters on the risk assessment of major misstatements is mainly discussed , and the impact of environmental matters on the response to the risks of major misstatements and the impact of the audit reports are issued . ( 2 ) To take into consideration the overall design of the audit of financial statements of environmental matters . By discussing the impact of environmental matters on the audit of financial statements , and the construction of the new audit risk model under the comparative and environmental matters such as general financial statements auditing and environmental auditing , the overall design of the audit of financial statements considering environmental matters is carried out . ( 3 ) Focus on two major components of the audit procedures for financial statements that take into account environmental matters : identification and evaluation of the risks of major misstatements caused by environmental matters , and corresponding measures for the implementation of the risk of major misstatements caused by the environmental matters of the assessment . Through the above research , the overall design of the audit of financial statements considering environmental matters is completed , and the identification , evaluation and response of the risk of major misstatements caused by environmental matters are discussed , so as to reduce the audit risk in the financial statements audit taking into account environmental matters . The innovation of this paper : ( 1 ) Based on the impact of environmental matters on the financial statements , the overall design of the audit countermeasures of financial statements considering environmental matters is carried out and the characteristics are reflected in the concrete design .

【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4

【引证文献】