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Theory And Practice Of Environmental Audits Of Certified Public Accountants

Posted on:2009-08-04Degree:MasterType:Thesis
Country:ChinaCandidate:Q HuaFull Text:PDF
GTID:2199360272493071Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the fast development of social economy, countries around the world put more and more emphasis on environmental issues. At the same time, environmental audit plays a more important role ever in various economic activities. Plenty of experts and audit professionals across the world take part in the practice and research on the issue from different aspect of views. However we still have a long way to go on environmental audit before we can catch up with those advanced countries considering the current stage of auditing development. In another aspect, the certified public accountant should play very important role as one of the main bodies in future environmental audit system. Therefore, studying the certified public accountant how to participate in an environment audit has very important significance.The purpose of the paper is to take a close and deep look on what role the certified public accountants should play in the environment auditing especially in China and talk about the basic theories and practices of environmental audit for certified public accounts.The first part of the paper is about the brief introduction of different environmental audit theories and conceptions existing both home and abroad. Secondly, the paper talks about the basic concepts about environmental audit, such as definition, types and main bodies etc. The third part of the paper discusses the necessities for the certified public accountants to participate in environmental auditing and what roles should they play. Fourthly, the paper deals with the general modes and procedures for a certified public accountant to carry out an environmental auditing project. At the end of the paper, it draws a conclusion about the whole paper.
Keywords/Search Tags:Certified public accountant, environmental audit, theory, practice
PDF Full Text Request
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