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Research On Environmental Auditing Report

Posted on:2007-11-07Degree:MasterType:Thesis
Country:ChinaCandidate:Y M HuangFull Text:PDF
GTID:2189360185990643Subject:Accounting
Abstract/Summary:PDF Full Text Request
As for the black-box-like audit process, the environmental auditing report has great significance. At present, the environmental audit theory research is still at the preliminary development phase, the content stresses in basic practice questions, audit step and method of environmental audit. Few people specially study the environmental auditing report, and there is no environmental auditing report criterion. The status quo often puts the practice of auditing report into chaos. Therefore, this article takes the environmental auditing report as a subject. Through the research of environmental auditing report's basic questions and practice, the author wants to standardize environmental auditing report and provide the instruction for the practice.This article mainly study environmental auditing report's basic question, including essence, classification, the necessity and the possibility of standardization, the goal and the principle and so on. The author thinks that there are a series of principles when writing up the environmental auditing report. The principles can be classified into which auditors should follow and which auditing report manifests.On the foundation of basic questions'research, the article study the environmental auditing report'practice. This article divides environmental auditing report into environmental finance auditing report, environmental lawful auditing report and environmental performance auditing report and study the three kinds of basic environmental auditing report'meaning, basic essential factor and opinion type. The author thinks the environmental finance auditing report should use short-form auditing report pattern, meanwhile the others should use long-form auditing report pattern. Environmental finance auditing report and environmental lawful auditing report should have four kinds of opinion type, that are unqualified opinion, qualified opinion, adverse opinion and disclaimer of opinion. Because of the characteristics of environmental performance audit, environmental performance auditing report is no need to differentiate into different opinion type.
Keywords/Search Tags:Environmental Auditing Report, Environmental Finance Auditing Report, Environmental Lawful Auditing Report, Environmental Performance Auditing Report
PDF Full Text Request
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