风险导向模式下节能减排环境审计流程研究

发布时间：2018-10-25 18:32

【摘要】：正一、节能减排环境审计风险的界定目前,关于环境审计风险的定义主要有如下的观点。海南省审计学会课题组(2002)认为,环境审计风险包括两方面:被审计单位财务报告和独立环境报告未能公允地反映其与环境有关的财务信息,审计人员却认为已经公允地反映;被审计单位财务报告和独立环境报告已公允地反映其与环境有关的财务信息,审计人员却认
[Abstract]:First, the definition of environmental audit risk of energy saving and emission reduction. At present, the definition of environmental audit risk has the following views. The research group of Hainan Audit Institute (2002) held that the environmental audit risk includes two aspects: the financial report of the audited unit and the independent environmental report do not fairly reflect their financial information related to the environment. However, the auditor considers that it has been fairly reflected; The audited units' financial reports and independent environmental reports have fairly reflected their environment-related financial information, but the auditors recognize that
【作者单位】：西南财经大学;江西审计厅科研所;审计署科研所;
【基金】：西南财经大学211三期建设项目阶段性研究成果
【分类号】：F239.4;F205

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