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Research On The CPAs' Environmental Audit In China

Posted on:2008-02-12Degree:MasterType:Thesis
Country:ChinaCandidate:P ZhangFull Text:PDF
GTID:2189360308478280Subject:Accounting
Abstract/Summary:PDF Full Text Request
The environment is the basic term for mankind existence and development. The environment problem has become an important one, which harasses the world existence and development.The solution of environment problem demands the common concern from every trade.As social members, audit staff also participates in it, and then environment audit emerges with the tide.At present, there are not much theory and practice on environmental audit, especially in our country. This thesis studies the problem on the CPAs how to carry out environmental audit. The primary reason is that the study on the CPAs carrying out the environmental audit is few. On the other hand, the writer thinks that the CPAs should play an important role in the traditional audit, and also the environmental audit system.Therefore, it is important to study the CPAs how to participate it at the present stage. According to above ideas, the writer analyzes the problem in six parts. At first, the writer has carried on the related literature summary regarding the environmental audit. The second part, the writer analyzes the necessity and possibility of the CPAs' carrying out environmental audit, and proves the meaning of this thesis.The third, fourth and fifth parts constitutes the foundation of the thesis.These parts separately explain the CPAs how to carry out the environmental audit from three auditing realms.In the last part of the thesis, the writer explores the related problems difficulties and conditions on the CPAs'carrying out environmental audit and the several specific problems during carrying out environmental audit.
Keywords/Search Tags:environmental audit, the certified public accountants, environment validity audit
PDF Full Text Request
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