Research On Air Pollution Prevention Auditing In Modern Risk-oriented Auditing Mode

Since the Third Plenary Session of the 18 th Central Committee officially proposed the concept of natural resource asset audit of leading cadres,relevant academic theoretical research and pilot audit work are actively carried out.Air pollution prevention and control audit is an important component of natural resource audit.If there is no perfect audit mode and audit procedures,it will affect the authenticity and objectivity of its audit results,and it cannot make effective recommendations for the further optimization of air pollution prevention and control work.At present,in the field of air pollution prevention and control audit,there is a lack of exploration of specific audit procedures,and the pilot audit work has not formed a mature audit process.Therefore,the need to further study the air pollution prevention audit mode and design specific audit process is proposed.The paper mainly uses literature research method,case analysis method and factor analysis method to study the air pollution prevention audit method.Firstly,on the basis of reading a large amount of literature,the concept of air pollution prevention and control auditing is clearly defined,and the theoretical basis of modern risk-oriented auditing theory is studied.Secondly,through the study of the experience report summary and audit report of each local audit pilot work,the status quo of air pollution prevention and control audit is sorted out,and the shortcomings in the current practical work are summarized.Thirdly,in order to supplement these shortcomings,this paper integrates the modern risk-oriented auditing theory into the air pollution prevention audit,and designs an air pollution prevention audit based on the modern risk-oriented auditing model consisting of three parts: risk assessment procedure,risk response procedure and analysis procedure.Process,collecting audit evidence from both qualitative and quantitative perspectives.Finally,with M City as the audit case,the above-mentioned audit process was applied to carry out the M city air pollution prevention audit.Comparing the status quo of M city audit,this paper discusses the improvement effect of the modern risk-oriented audit mode on the current situation of air pollution prevention audit.Through the research of this paper,it can be concluded that the modern risk-oriented audit mode of air pollution prevention and control audit makes the auditing ideas clearer,strengthens the adequacy of audit evidence,and makes audit evaluation and auditing recommendations more specific,which can improve the current situation of audit practice.