Research Of Audit Report On Environmental Information Of Enterprises

A standard and universal audit on environment information is undoubtedlymeaningful fir the users. However, the first thing is to do the research on the relatedtheory under the circumstance that there is no environment information audit issuedby CPA at present.Audit report on enterprises environment information refers to a written documentof audit opinion on auditee’s environment report, which is based on the necessaryaudit process and under the guidelines of environmental laws and regulations ofenvironment audit. A set of consistent and completed theory is essential to both actualpractice and the quality of environment audit, avoiding the troubles in actual practice.This paper, the study on environment information audit, aims to set up a systemictheory which includes the basic theory and applied theory of environment informationaudit, provide theoretical guidelines for CPA to give audit and put forward measuresto guarantee the implementation of environment information audit.Applying the standardized research method, this paper firstly analyzes thetheoretical basis which support environment information audit, including the theoriesof financial audit and environment information audit. On the basis of these theories,emphasis is given to the basic theory and applied theory of environment informationaudit, including the nature, the subject, the target, the function, quality character,principles, modes, elements as well as types of opinions. It also analyzes the conditionfor CPA to give each opinion, presents an audit framework and build a theoreticalsystem of environment information audit. A guarantee system aiming at promotingCPA to implement environment information audit is also involved in this paper. Then,guided by the set-up theories, especially the applied theory, this paper presets fourdifferent audits on the environment report of2010by Furun Lt. in Zhejiang Province.In the end, it states the shortcomings of this paper, future research as well as asummary that environment information audit itself is a system which has a set ofconsistent and completed theory.