环境审计风险模型研究
毕业论文关键词： 环境审计 审计风险 外部环境风险 概念风险 执行风险
Title Research on Environmental Risk Model
Abstract Due to the national sustainable development and building a socialist harmonious society's request, The status of environmental governance in the real life is becoming more and more important. Environment audit is beneficial to accurate accounting cost, promote the development of enterprise itself. However, factors of environmental audit involved tends to be persified and complicated, risk can hardly be avoided,subjective thoughts in the audit process, audit results are unfair. As a result, more accurate analysis of the factors influencing the environment audit risk, and find out the correlation to environmental auditing, auditors more accurate accounting cost, promote the enterprise own development has very important practical significance. At first, this paper explained the theory of experience related to this topic, including audit, environment audit, environment audit risk, such as analytical our country environment audit the research status, including the current practice situation, laws and regulations, etc.; Secondly analyzes the influential elements of the environment audit risk, find out main influence factors, parsing the correlation, the build environment audit risk model, i.e. the environment audit risk = external risk (risk concept x x political risk by environmental risks) x execution risk, acceptable audit risk environment conditions, the risk of material misstatement by the environment inspection risk); Finally the theoretical model used in the instance, proves the build environment the value of the audit risk model.
Keywords environmental audit audit risk external environment risk concept risk implementation risk
目 录
1 绪论.. 1
1.1 研究背景及意义.. 1
1.2 研究内容及方法.. 2
2 理论概述. 4
2.1 审计风险.. 4
2.2 环境审计.. 5
2.3 环境审计风险. 5
3 我国环境审计现状.. 6
3.1 环境法规依据不断加强但仍存在缺陷.. 7
3.2 环境会计制度体系尚未建立. 8
3.3 环境审计评价标准不够完善. 9
3.4 环境审计主体和内容单一 9
3.5 环境审计意识落后.. 10
3.6 环境审计人才匮乏.. 10
4 环境审计风险模型的构建. 11
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