Impact Of Environmental Information Disclosure On CPA Audit Of Listed Companies In Energy Industry

With the rapid economic growth and the progress of science and technology,environmental pollution is becoming more and more serious.It has become a long-term development problem of the country.It has attracted the attention of the state and society,and the enterprise stakeholders have more and more consideration of environmental information in decision-making.Therefore,through the empirical analysis of the environmental information disclosure of the energy industry on the audit opinions and audit fees of certified public accountants,on the one hand,it promotes the more scientific and effective transmission of environmental information to the foreign enterprises.On the other hand,it provides guidance to and promotes the guidance and promotion of environmental information when the certified public accountants are published and the audit fees are charged.The development of the third party environmental audit.The paper takes the energy listed companies as the research sample to study the impact of environmental information disclosure on the audit opinions and audit fees of CPA.First,from the background and significance of the research,this paper analyzes the research status at home and abroad,and expounds the theoretical basis of the environmental information disclosure on the audit of certified public accountants.Secondly,the present situation of environmental information disclosure in the energy industry is combed from four aspects:disclosure level,disclosure carrier,disclosure form and disclosure content.The effect of environmental information disclosure on the audit of Certified Public Accountants is analyzed,and the research hypothesis of this paper is put forward.Thirdly,the empirical analysis is made on the impact of environmental information disclosure on the audit of certified public accountants,based on the environmental information disclosure index,audit opinion,and audit cost data.The results show that the environmental information disclosure level in the energy industry is negatively related to the non standard audit opinion,and is positively related to the audit fees.The more detailed the environmental information disclosure is,the greater the probability of obtaining the standard audit opinion,but the corresponding increase will be increased.In addition,the enterprises with better internal control have more significant impact on the two enterprises than those with poor internal control.Finally,combined with the current situation of environmental information disclosure in the energy industry,the paperputs forward specific suggestions from three aspects,namely,listed companies in the energy industry,accounting firms and the state.