关于审计人员从事碳鉴证业务的思考

发布时间：2018-05-02 11:46

  本文选题：碳鉴证 + 碳管理信息　； 参考：《中国注册会计师》2016年01期

【摘要】：碳市场的有序发展,不仅依赖于信息公开,更需要对相关碳信息进行碳鉴证。但究竟该由谁鉴证、怎样鉴证,仍是国际上争论的问题。本文基于碳鉴证的发展现状,通过正反对比论证分析得出审计人员理应利用专业知识对企业温室气体排放报告进行审查,并出具鉴证报告。最后,基于风险导向原则探讨审计人员从事碳鉴证的基本流程和风险应对措施。
[Abstract]:The orderly development of carbon market depends not only on the disclosure of information, but also on the carbon verification of relevant carbon information. But the question of who and how to authenticate is still a matter of international controversy. Based on the development of carbon authentication, this paper concludes that auditors should make use of professional knowledge to review and issue certification reports on greenhouse gas emissions. Finally, based on the risk-oriented principle, this paper discusses the basic process of auditors engaged in carbon authentication and measures to deal with risks.
【作者单位】： 暨南大学管理学院;
【基金】：2014年暨南大学优秀本科推免生科研创新培育计划项目“企业碳排放会计信息披露模式研究”阶段性研究成果
【分类号】：X196;F239.4
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本文编号：1833739