本文關(guān)鍵詞：環(huán)境事項(xiàng)對(duì)財(cái)務(wù)報(bào)表審計(jì)的影響及對(duì)策研究　出處：《中國海洋大學(xué)》2009年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 環(huán)境事項(xiàng) 環(huán)境風(fēng)險(xiǎn) 環(huán)境事項(xiàng)導(dǎo)致的重大錯(cuò)報(bào)風(fēng)險(xiǎn) 評(píng)估 應(yīng)對(duì)

【摘要】： 近年來,隨著環(huán)境保護(hù)熱度的提升,政府針對(duì)環(huán)境保護(hù)問題積極出臺(tái)各種環(huán)保法律法規(guī),為了保護(hù)環(huán)境、防止污染,我國已陸續(xù)制定了9部環(huán)境保護(hù)法律和15部自然資源保護(hù)法律,并頒布了800余項(xiàng)國家環(huán)境保護(hù)標(biāo)準(zhǔn)。除運(yùn)用法律手段進(jìn)行環(huán)境保護(hù)外,還開始運(yùn)用經(jīng)濟(jì)手段警醒環(huán)境保護(hù),如正在實(shí)行的環(huán)境經(jīng)濟(jì)政策:綠色信貸、綠色保險(xiǎn)和綠色證券�？梢�,環(huán)境事項(xiàng)對(duì)企業(yè)生產(chǎn)經(jīng)營的影響越來越重要。如果企業(yè)在生產(chǎn)經(jīng)營活動(dòng)中破壞了環(huán)境,將發(fā)生巨大的費(fèi)用,承受巨大的負(fù)債和或有負(fù)債,而且還可能影響企業(yè)的信貸和直接融資從而影響企業(yè)的籌資,對(duì)財(cái)務(wù)狀況和經(jīng)營成果產(chǎn)生嚴(yán)重影響,甚至終止經(jīng)營或破產(chǎn)清算。所以環(huán)境事項(xiàng)對(duì)企業(yè)經(jīng)營活動(dòng)非常重要,同時(shí)也對(duì)財(cái)務(wù)報(bào)表產(chǎn)生巨大影響。 而財(cái)政部于2006年2月15日發(fā)布了48項(xiàng)中國注冊(cè)會(huì)計(jì)師執(zhí)業(yè)準(zhǔn)則,自2007年1月1日起在會(huì)計(jì)師事務(wù)所執(zhí)行,此舉實(shí)現(xiàn)了我國審計(jì)準(zhǔn)則的趨同,其中的《1631號(hào)——財(cái)務(wù)報(bào)表審計(jì)中對(duì)環(huán)境事項(xiàng)的考慮》這一準(zhǔn)則是在借鑒《國際審計(jì)實(shí)務(wù)公告第1010號(hào)——財(cái)務(wù)報(bào)表審計(jì)中對(duì)環(huán)境事項(xiàng)的考慮》基礎(chǔ)上起草的,這為審計(jì)人員在識(shí)別和表述環(huán)境事項(xiàng)對(duì)財(cái)務(wù)信息的實(shí)質(zhì)性影響方面提供實(shí)際幫助,可見,環(huán)境事項(xiàng)對(duì)企業(yè)財(cái)務(wù)的影響日益受到重視,注冊(cè)會(huì)計(jì)師應(yīng)該在財(cái)務(wù)報(bào)表審計(jì)時(shí)著重考慮被審計(jì)單位的環(huán)境事項(xiàng)。 考慮環(huán)境事項(xiàng)的財(cái)務(wù)報(bào)表審計(jì)的具體實(shí)施即不能完全按照一般財(cái)務(wù)報(bào)表審計(jì)程序進(jìn)行也不是單純對(duì)被審計(jì)單位環(huán)境信息的審計(jì)。因此,本文將對(duì)環(huán)境事項(xiàng)對(duì)財(cái)務(wù)報(bào)表審計(jì)的影響及考慮環(huán)境事項(xiàng)的財(cái)務(wù)報(bào)表審計(jì)程序進(jìn)行詳細(xì)的研究,主要探討一下問題: (1)總結(jié)環(huán)境事項(xiàng)對(duì)財(cái)務(wù)報(bào)表審計(jì)的影響。主要討論環(huán)境事項(xiàng)對(duì)重大錯(cuò)報(bào)風(fēng)險(xiǎn)評(píng)估的影響、針對(duì)評(píng)估的重大錯(cuò)報(bào)風(fēng)險(xiǎn)的應(yīng)對(duì)的影響、出具審計(jì)報(bào)告的影響。 (2)考慮環(huán)境事項(xiàng)的財(cái)務(wù)報(bào)表審計(jì)的總體設(shè)計(jì)。通過討論環(huán)境事項(xiàng)對(duì)財(cái)務(wù)報(bào)表審計(jì)的影響、與一般財(cái)務(wù)報(bào)表審計(jì)和環(huán)境審計(jì)等的比較和環(huán)境事項(xiàng)下新審計(jì)風(fēng)險(xiǎn)模型的構(gòu)建,對(duì)考慮環(huán)境事項(xiàng)的財(cái)務(wù)報(bào)表審計(jì)進(jìn)行總體設(shè)計(jì)。 (3)著重論述考慮環(huán)境事項(xiàng)的財(cái)務(wù)報(bào)表審計(jì)程序的兩大組成部分:環(huán)境事項(xiàng)導(dǎo)致的重大錯(cuò)報(bào)風(fēng)險(xiǎn)的識(shí)別和評(píng)估、針對(duì)評(píng)估的環(huán)境事項(xiàng)導(dǎo)致的重大錯(cuò)報(bào)風(fēng)險(xiǎn)實(shí)施的應(yīng)對(duì)措施。 通過以上研究,完成了對(duì)考慮環(huán)境事項(xiàng)的財(cái)務(wù)報(bào)表審計(jì)進(jìn)行總體設(shè)計(jì),并在環(huán)境事項(xiàng)導(dǎo)致的重大錯(cuò)報(bào)風(fēng)險(xiǎn)的識(shí)別、評(píng)估和針對(duì)評(píng)估的重大錯(cuò)報(bào)風(fēng)險(xiǎn)的應(yīng)對(duì)兩大部分中,就其主要內(nèi)容和注意事項(xiàng)進(jìn)行了討論,以求能夠降低考慮環(huán)境事項(xiàng)的財(cái)務(wù)報(bào)表審計(jì)中的審計(jì)風(fēng)險(xiǎn)。 本文的創(chuàng)新之處:(1)在考慮環(huán)境事項(xiàng)對(duì)財(cái)務(wù)報(bào)表影響的基礎(chǔ)上對(duì)考慮環(huán)境事項(xiàng)的財(cái)務(wù)報(bào)表審計(jì)對(duì)策進(jìn)行總體設(shè)計(jì),并在具體設(shè)計(jì)中體現(xiàn)特色。(2)在貫徹現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的基礎(chǔ)上,重新論述風(fēng)險(xiǎn)審計(jì)模型中重大錯(cuò)報(bào)風(fēng)險(xiǎn)的構(gòu)成,將重大錯(cuò)報(bào)風(fēng)險(xiǎn)分為環(huán)境事項(xiàng)導(dǎo)致的重大錯(cuò)報(bào)風(fēng)險(xiǎn)和非環(huán)境事項(xiàng)導(dǎo)致的重大錯(cuò)報(bào)風(fēng)險(xiǎn),并著重論述環(huán)境事項(xiàng)導(dǎo)致的重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估和應(yīng)對(duì),體現(xiàn)出與一般財(cái)務(wù)報(bào)表審計(jì)中重大錯(cuò)報(bào)風(fēng)險(xiǎn)評(píng)估和應(yīng)對(duì)的差異。
[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 .

【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2009
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)會(huì)議論文 前3條

1 李雪;劉珊;;整合風(fēng)險(xiǎn)管理、環(huán)境風(fēng)險(xiǎn)與內(nèi)部環(huán)境審計(jì)的基本思路[A];“環(huán)境會(huì)計(jì)與西部經(jīng)濟(jì)發(fā)展” 學(xué)術(shù)年會(huì)論文集[C];2010年

2 韓麗榮;高瑜彬;孔祥雪;;注冊(cè)會(huì)計(jì)師是否關(guān)注了環(huán)境事項(xiàng)?——來自中國滬市重污染行業(yè)的經(jīng)驗(yàn)證據(jù)[A];中國會(huì)計(jì)學(xué)會(huì)財(cái)務(wù)成本分會(huì)第25屆理論研討會(huì)論文集[C];2012年

3 李雪;;我國環(huán)境審計(jì)研究存在的問題及改進(jìn)建議[A];中國會(huì)計(jì)學(xué)會(huì)環(huán)境會(huì)計(jì)專業(yè)委員會(huì)2011學(xué)術(shù)年會(huì)論文集[C];2011年

相關(guān)碩士學(xué)位論文 前1條

1 孔祥雪;環(huán)境事項(xiàng)對(duì)注冊(cè)會(huì)計(jì)師審計(jì)的影響[D];吉林大學(xué);2012年

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本文編號(hào)：1398262