我国注册会计师环境审计的运作模式研究
发布时间：2018-11-14 13:47
【摘要】：环境是人类生存和发展的基本条件。环境问题已成为困扰世界各国生存和发展的一个重大问题。环境问题的解决需要各行各业的共同关注。审计人员作为社会的一分子也应参与其中。环境审计就应运而生。 从目前来看，特别是在我国，关于环境审计的理论和实践都不多。本论文主要针对注册会计师如何进行环境审计加以研究。这主要是因为一方面现阶段关于注册会计师开展环境审计的研究很少，另一方面，笔者认为，注册会计师在将来的环境审计主体体系中应起非常重要的作用。因此，，研究注册会计师在条件成熟时如何开展环境以及在现阶段如何参与环境审计具有非常重要的意义。基于以上认识，笔者从六部分对这一问题进行了分析。首先作者分析了注册会计师开展环境审计的必要性和可行性，论证了本论文写作的意义。第二部分论述了注册会计师开展环境审计运作模式的设想——目标导向式。这是本论文的主要创新点。这部分是第三、四、五部分论述的基础，也构成了论文的主体。第三、四、五部分分别从三个审计领域来说明注册会计师如何开展环境审计。最后一部分作者对相关问题进行了粗浅的探讨。如注册会计师实施环境审计运作模式的障碍、难点和条件，以及注册会计师在实施运作模式中的几个具体问题等。
[Abstract]:Environment is the basic condition for human survival and development. Environmental problem has become a major problem that puzzles the survival and development of countries all over the world. The solution of environmental problems needs the common attention of various industries. Auditors, as a member of society, should also participate. Environmental audit came into being. At present, especially in our country, the theory and practice of environmental audit are few. This thesis mainly focuses on how to conduct environmental audit for CPA. This is mainly because on the one hand, there is very little research on CPA to carry out environmental audit at present. On the other hand, the author thinks that CPA should play a very important role in the future environmental audit subject system. Therefore, it is of great significance to study how to develop the environment and how to participate in the environmental audit. Based on the above understanding, the author analyzes this problem from six parts. Firstly, the author analyzes the necessity and feasibility of CPA's environmental audit, and proves the significance of writing this paper. The second part discusses the concept of CPA's environmental audit operation mode-goal-oriented. This is the main innovation of this paper. This part is the basis of the third, fourth and fifth parts, and constitutes the main body of the thesis. The third, fourth and fifth parts explain how CPA carries out environmental audit from three audit fields. In the last part, the author makes a brief discussion on the related problems. For example, the obstacles, difficulties and conditions of CPA's implementation of environmental audit operation mode, as well as several specific problems in the implementation of CPAs' operation mode, etc.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.4
本文编号：2331335
[Abstract]:Environment is the basic condition for human survival and development. Environmental problem has become a major problem that puzzles the survival and development of countries all over the world. The solution of environmental problems needs the common attention of various industries. Auditors, as a member of society, should also participate. Environmental audit came into being. At present, especially in our country, the theory and practice of environmental audit are few. This thesis mainly focuses on how to conduct environmental audit for CPA. This is mainly because on the one hand, there is very little research on CPA to carry out environmental audit at present. On the other hand, the author thinks that CPA should play a very important role in the future environmental audit subject system. Therefore, it is of great significance to study how to develop the environment and how to participate in the environmental audit. Based on the above understanding, the author analyzes this problem from six parts. Firstly, the author analyzes the necessity and feasibility of CPA's environmental audit, and proves the significance of writing this paper. The second part discusses the concept of CPA's environmental audit operation mode-goal-oriented. This is the main innovation of this paper. This part is the basis of the third, fourth and fifth parts, and constitutes the main body of the thesis. The third, fourth and fifth parts explain how CPA carries out environmental audit from three audit fields. In the last part, the author makes a brief discussion on the related problems. For example, the obstacles, difficulties and conditions of CPA's implementation of environmental audit operation mode, as well as several specific problems in the implementation of CPAs' operation mode, etc.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.4
【引证文献】
相关期刊论文 前1条
1 刘旭红;;环境审计报告比较研究[J];财会通讯;2011年30期
相关会议论文 前1条
1 李雪;;我国环境审计研究存在的问题及改进建议[A];中国会计学会环境会计专业委员会2011学术年会论文集[C];2011年
相关硕士学位论文 前7条
1 陈世强;会计师事务所开展环境审计的问题与对策[D];吉林大学;2011年
2 郭红霞;企业环境绩效审计研究[D];西南财经大学;2011年
3 徐春秀;环境审计风险模型研究[D];贵州财经学院;2011年
4 黄业明;环境审计报告研究[D];中国海洋大学;2006年
5 崔献华;我国环境审计研究[D];东北财经大学;2007年
6 孔祥雪;环境事项对注册会计师审计的影响[D];吉林大学;2012年
7 谭f3;我国环境审计主体研究[D];北京交通大学;2012年
本文编号：2331335
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