注册会计师环境审计的理论与实践

发布时间：2018-03-31 15:38

本文选题：注册会计师　切入点：环境审计　出处：《首都经济贸易大学》2008年硕士论文

【摘要】： 随着社会经济的快速发展,环境问题更多地受到各国的关注与重视,与此同时,环境审计在经济活动中扮演着越来越重要的角色。世界各国,无论是学术界,还是实务界都对环境审计的理论和实践进行了一定的探讨,而我国环境审计的发展还处于相对落后的阶段,尤其是注册会计师对环境审计的参与还非常有限。一方面,注册会计师环境理论处于探讨阶段;另一方面,注册会计师在未来的环境审计主体体系中必将发挥重要的作用。因此,研究注册会计师在条件成熟时如何开展环境审计以及在现阶段如何参与环境审计具有重要的理论意义和实践价值。本文拟就注册会计师参与环境审计的理论和实践进行探讨,分析注册会计师在环境审计中所能担当的角色,为注册会计师参与环境审计的必要性与可行性提供理论支持,并且为注册会计师环境审计实践提供可以借鉴的一般模式及审计步骤和方法。本文的第一部分简要介绍了国内外的研究状况;第二部分介绍了环境审计的相关概念,如定义、类型及主体等;第三部分就注册会计师参与环境审计的必要性进行讨论,从主观和客观两个方面进行论述;第四部分介绍和分析了我国环境审计的现状,主要是法律法规、审计人才、环保意识、国内外交流等四个方面;第五部分探讨了注册会计师参与环境审计的模式及一般程序;最后一部分为结论性总结。
[Abstract]:With the rapid development of social economy, environmental problems are paid more and more attention by various countries. At the same time, environmental auditing plays an increasingly important role in economic activities. However, the development of environmental audit in China is still in a relatively backward stage, especially the participation of certified public accountants in environmental audit is very limited. On the other hand, CPA will play an important role in the subject system of environmental audit in the future. It is of great theoretical significance and practical value to study how certified public accountants carry out environmental audit and how to participate in environmental audit at the present stage when the conditions are ripe. This paper discusses the theory and practice of CPA's participation in environmental audit, analyzes the role that CPA can play in environmental audit, and provides theoretical support for the necessity and feasibility of CPA's participation in environmental audit. It also provides the general model and audit steps and methods for CPA environmental audit practice. The first part of this paper briefly introduces the research situation at home and abroad, the second part introduces the related concepts of environmental audit, such as definition, type and subject, the third part discusses the necessity of CPA participating in environmental audit. The fourth part introduces and analyzes the current situation of environmental audit in China, mainly in four aspects: laws and regulations, audit talents, environmental awareness, communication at home and abroad. The fifth part discusses the mode and general procedure of CPA participating in environmental audit, and the last part is conclusion.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.6;F233

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