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The Research on Environmental Audit Risk Model

Author: XuChunXiu
Tutor: DongYanAn
School: Guizhou College of Finance and Economics
Course: Accounting
Keywords: Environmental Audit Risk Model Acceptable Environmental Audit Risk Risk of Material Misstatement Risk of Environmental Inspection
CLC: F239.4
Type: Master's thesis
Year: 2011
Downloads: 211
Quote: 0
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Abstract


Environmental protection is a major work to benefit future generations.Especially,it is one of the most important means that the world are seeking to achieve the economic, social and resources’s sustainable development at present.Environmental Audit Risk Model can help auditors to evaluate the reasonableness of an audit plan, to determine the appropriate amount of collecting audit evidence, to plane the practice of environment auditing, to improve the quality of auditor, and to strengthen the Environmental Auditing etc. All of these can promote the development of environmental auditing.The Environmental Audit Risk Model in this article is based on the fully reference on previous studies.From the thinking of modern risk based audit,it integrated the formation of environmental audit risk, and the background of economic and social development. Then it analysis the reasons for this model based on, the model’s elements and the model’s limitations.With the comprehensive described to content and form of the environmental audit risk model. Objective evaluation the model’s main advantage,and then analysis the Environmental Audit Risk Model overall impact to the audit process. At the same time,in order to help CPAs proper use of the model in the environmental auditing work, then to achieve the goal of reducing the risk of environmental audit,this article discusses strategies to control risk of material misstatement about the main environmental auditing, environmental auditing object, environmental auditing methods and environmental audit evidence, and to build a complete methodology through appling the model. On this basis, this article explores the fit of the environment and application of the audit risk model of the Environmental Audit at China’s current, pointed out the disadvantages using the model in the environment audit work, then put forward the proposals targeted.Environmental Audit Risk Model research is one important part of the strategy of sustainable development. Hope through the research on these few key issues above-mentioned, to find the means of specific applications in applying the model of the auditing profession, to find a scientific way that address the theory and practice of environmental auditing issues. So as to improve the quality of audit work environment, saving resources and environmental auditing to create conditions for improving environmental audit efficiency. This article is divided into six parts, each part are outlined as follows:The first part, Introduction. First this section summarizes and evaluate the audit for Environmental Research Risk Model.It proposed that the research although already made certain achievements, but there are still inadequate such as not systematic, not deep enough, lack of consensus on many issues. Then for the lack of existing research studies this paper proposed the problem and scope of study, research methods, research ideas and research framework.The second part, the proposed about Environmental Audit Risk Model. Environmental audit risk is possibility losses or adverse results, which do not be looked forward to come in the course of audit institutions and auditors who is carrying out environmental audits or carring out due to environmental audit. It includes the risks of material misstatement risk and environmental inspection of these two elements. That, this is the definition of audit risk for the environment. It is mainly escribed in terms whichbased on modern risk-based audit ideas and characteristics of environmental audit of their own. This section also analyzes the causes of environmental audit risk, features, models and management and other basic issues.The third part, the Controling strategy of risk of material misstatement. Describes how to audit risks to the environment for further analysis and control.The fourth part, the process of using Environmental Audit Risk Model analysis. Cite the possible risks point about environmental audit, the overall strategy of using model and specific application process.Part V, the prospect of Application the Environment Audit Risk Model in China. For the CPA in China, useing the Environmental Audit Risk Model is a big challenge.They must overcome a number of objective negative factors, and strive to improve their quality. Generally speaking, China’s environmental audit is still in a relatively low stage of development.In order to catch up with the world’s advanced levelthe in shortest possible time, they must be achieved across stages of development. Therefore, the promotion of the modle can be considered as a good opportunity for the development of audit in china.Finally, Conclusions and recommendations. Pointed out that the innovation of this paper, and study limitations and future research ideas.

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