| As the international community pays attention to the problem of greenhouse gas emissions and global warming, many countries put forward greenhouse gas emission reduction plan and mechanism which is adapted to their own situation. Many countries establish the greenhouse gas emissions trading platform. The entities in every country disclosure the greenhouse gas emission information though releasing greenhouse gas statement under the mandatory reduction mechanism. And greenhouse gas statement has become an important information carrier which can assure the trade fair of greenhouse gas emissions. In this background, the problem of greenhouse gas emissions has translated from a political and environmental protection problem to an economic problem. From here, this paper analyses many important problem of the implementers, subject matters and objective of assurance engagement on greenhouse gas statement which is suitable for the condition of China, and establish the framework of assurance engagement on greenhouse gas statement. Through the analysis, this paper takes the opinion that the traditional auditing is competent for assurance engagement on greenhouse gas statement. Meanwhile, during the assurance, traditional auditing should and can keep competent to make reasonable assurance about that there is no significant misstatement in greenhouse gas statement. In addition, during the assurance in China, should expand the scope of subject matter from scope 1 and scope 2 to scope 3.Furthermore, although analysis the status that China has established greenhouse gas emissions trading platform and has no assurance engagement on greenhouse gas statement, this paper put forward 5 suggestions, which are grasping the big and giving up the small, top-level design, improving the regulations, government-leading, public participation, scientific development, green appraisal, people oriented, intellectual borrowing development, increase of media coverage, cultivating awareness. |
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