Research On Risk - Oriented Environmental Audit Model

Along with the social progress, technology development, the growing human population, ecological environment and natural resources is consumed continuously,damage, had plenty of resources are becoming scarce resources, originally scarce resources are exhausted and even the extinction, have endanger the human’s survival and development. Human can live in harmony with nature, has become a serious global problem, need to face up to and seek cooperation, develop countermeasures from the Angle of policy and system level. For example, in order to cope with the impact of climate change to human society, the 21 st session of the UN conference on climate change has on November 30, 2015 to December 11, Boolean xie exhibition center in the northern suburb of Paris. Eventually 196 parties form a consensus, a universal agreement- the Paris agreement. Agreement, a total of 29, including target,slow, to adapt to the loss, damage, capital, technology, ability construction,transparency, global inventory, will be put into effect in 2020.Environmental protection in addition to the need to establish a strict environmental laws and regulations of international convention and national, also need to establish the cooperate with the environmental management of the supervision system, specific processing coordinate environmental problems in the development of the economy. As a means of social economic health security, auditing system must play a proper role, to maintain the harmonious development of social economy and environmental protection. And audit personnel how to identify, evaluate, deal with the environment audit risk, is the important problem of modern environmental audit need to pay attention to, this is also the risk guidance auditing ideas can help the environment audit personnel to solve the problem.Based on the theory of risk management and risk oriented audit model, on the basis of according to the risk identification, assessment and response to the core idea,constructs the system environment of risk-oriented audit mode, and the programdesign demonstrates the scientific nature and operability. Auditors shall, on the basis of the understanding of environmental activities, events to identify environmental risks, and to evaluate its influence on the environmental report of the material misstatement risk, and implement the measures against the risk of material misstatement, eventually form the whole layer and determined the reasonable judgment and the environment audit risk control within the acceptable range. In risk identification part, the article from the perspective of the auditees internal and external environment, lists some common environmental risk and combined with recent events are analyzed. In the part of risk assessment, the article to the environmental risk to the environment report material misstatement effect is analyzed,and combining the qualitative analysis, risk factor analysis method and fuzzy comprehensive analysis on the importance of the material misstatement risk, and to evaluate the probability of occurrence. Dealing with part of the risk, should be aimed at the overall level of implementation of the material misstatement risk overall response, aimed at that level of material misstatement risk further audit procedures,including environmental management control test and substantive procedures, and discusses the nature of the environmental management control test and test results applied to the environment audit; Article on management decided that, specific audit objectives and the relationship between the substantive tests are discussed from three aspects, and expounds the concrete application of specific content.This article innovation lies in the risk management theory and risk oriented audit model applied to the study of environmental audit, in accordance with the core of the risk identification, assessment and response, the system of environmental auditing mode structure, enrich the theory of environment audit and audit practice development provides some reference for the environment, hope to do a little to the development environment audit in our country.