Study On The Status And Audit Mode Of China Certified Public Accountant Environmental Audit

Environmental protection and economy develop interwovenness, but auditing nature depends on the supervision to the economic activity, this can be used right away auditing the entrance environmental management field becoming necessity. With the fact that our country environmental protection work ceaselessness is thorough, ceaselessness that the environmental protection fund throws into enlarging, as well as environmental management field ceaselessness broadens, unceasingly, reforms and perfects environmental management means and method, ability adapts to the need that environmental management develops in economy modernized process better. For making environmental quality get improvement, the government has worked out a series of policy for environmental protection, has thrown into and large amount of manpower and material resources, financial resources, supervision mechanism the objective must strengthen environmental protection investment as mounting a request, to raise environmental protection benefit of investment, boost environmental protection cause health developing, ensure environmental management measure effective implementation. The environment audits one kind of new environmental management means exactly being to come into being here under background, it reinforces environmental protection as one and economic growth looks at and appraises the new mechanism being in harmony, verify an idea for every aspect environment information need person provides system , ascertaining that, cyclicity's and objective warnin, bring supervision into play in the field of environmental management.Environment problem appearing has hastened child delivery the environment audits, In new different in auditing an environment auditing, the main body is playing each's different role. With society the public need to environment information, the certified public accountant should become the leading factor that the future environmental audits.At present, our country research about theory and practice that the environment audits falls behind relatively. A little relevance problem that the environment audits mainly specifically for the certified public accountant studies the main body of a book additionally. This is main be because of one aspect the present stage, certified public accountant environment theory is in the motive force vacant position that the discuss a stage, independent environment audits; Another aspect, the certified public accountant should play very important role in auditing main body system in future environment. The present stage therefore, studying how, the certified public accountant carries out an environment and during the period of condition is mature how to participate in an environment audit have very important significance. Analyse owing to that all above cognition , the main body of a book have been on the march to this one problem from four parts. Have analysed research background, the motivation studying that the environment audits first; Part II carries out analysis on the concept, characteristic and theory structure that the environment audits mainly; The Part III position to the certified public accountant studies the analysis having carried out the environment audit supervision system setting forth, including home and abroad's appraises, carries out necessity and feasibility that the certified public accountant environment audits; Part IV has been discussed is certified public accountant environmental audit mode.