环保企业的审计风险研究——以凯迪生态为例

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作者	郭雯倩
姓名汉语拼音	guowenqian
学号	2018000008371
培养单位	兰州财经大学
电话	18298436302
电子邮件	695833022@qq.com
入学年份	2018-9
学位类别	专业硕士
培养级别	硕士研究生
一级学科名称	审计
学科代码	0257
第一导师姓名	王宁郎
第一导师姓名汉语拼音	Wangninglang
第一导师单位	兰州财经大学
第一导师职称	副教授
第二导师姓名	刘湘艳
第二导师姓名汉语拼音	liu xiangyan
第二导师职称	注册会计师
题名	环保企业的审计风险研究——以凯迪生态为例
英文题名	Research on audit risk of environmental protection enterprises——Take Kaidi ecology as an example
关键词	环保企业审计风险风险识别与评估风险应对
外文关键词	Environmental enterprises ; Audit risk ; Risk identification and evaluation ; Risk response
摘要	摘要在我国经济发展迅速的背景下，国家开始倡导企业注重自身经济建设的同时也要关注环境的保护，这是由于企业前期追求经济效益时在生态环境方面做出了牺牲，导致我国经济发展与环境效益之间产生了较大的落差。因此，我国目前积极倡导促进绿色发展，呼吁企业“发展与污染并举，协调经济与环境效益”，以创造经济与环境双赢的局面。而环保企业的出现能够为企业保护环境提供相应的技术支持，使其能够在发展过程中兼顾经济效益和环境保护的关系，从而确保经济与环境的协调发展。由于环保行业存在较强政策导向性，使得我国目前环保企业发展是政策驱动而不是基于环境产业自身的成长，环保行业在发展过程中出现了关联关系复杂、内部控制失效以及信息披露不完整等诸多问题，注册会计师对环保企业进行审计时面临较高的审计风险。本文以国内外学者对风险导向审计的研究为基础，阐述了有关审计风险、风险识别以及评估的相关概念，确定注册会计师在进行审计时所涉及到的理论基础，其次，根据环保企业特征、发展情况以及审计现状，识别出环保企业存在的审计风险，从财务报表层次和认定层次两部分对该风险进行评估。再次，本文选取凯迪生态为研究案例，将行业环境带来的审计风险与案例相结合，评估凯迪生态在持续经营能力、内部控制制度、关联方交易以及在建工程方面存在的风险。最后，根据以上分析，找出环保企业产生审计风险的原因，帮助注册会计师在审计中降低审计风险，提高审计质量提出有用的建议。
英文摘要	Abstract As my country's economy has grown rapidly, many industries have neglected to protect the environment in the pursuit of financial benefit, resulting in an extremely serious environmental pollution crisis in my country. My state strongly promotes green development and calls for enterprises to "offer development and consumption at the same time.Along with ways to construct a win-win situation for the economy and the environment, and to improve both economic and environmental returns." Environmental management companies will offer corresponding technical assistance for businesses attempting to preserve the environment, trying to encourage them to consider the connection between economic gains and environmental protection as a result of development, ensuring that my country's economy and environment develop in lockstep. Since environmental protection is such a high policy objective in my region, legislation rather than the development of the European union drives the establishment of new environmental protection enterprises. As just a results, the industry's growth does not adequately reflect its professionalism, and there are several concealed drawbacks, including: Issues such as an inefficient internal control system and a lack of knowledge disclosure have exposed auditors to higher audit risks when auditing them. Only as a response, the industry's growth does not accurately reflect its professionalism；there are a number of unnoticed disadvantages, including: When it comes to auditing, issues including a failing internal management mechanism and a lack of information transparency have placed auditors at a greater risk. The principle of audit risk, as well as the definitions of risk evaluation and the threshold of acknowledgment. Thirdly, select Kaidi Eco as the article's studyscenario, integrate the audit risk faced by the business context with the case, and perform audit risks in complex causes, internal structures, limited partnershippurchases, ongoing construction, and so on. Accurately predict and examine thesituation. After that, the above study identifies the source of auditing in environmental conservation businesses, and based on the source of risk, certified public consultants and accounting firms are recommended to take safeguards to mitigate audit risks when analyzing environmental safety firms in order to improve audit performanceevaluation, as well as the theoretical principles involved in the audit by certified public accountants, are explained in this report, which is focused on reading applicable domestic and international records. Secondly, the audit risks of environmental protection organizations are classified based on their attributes, growth, and audit status, and they are graded on two levels: the corporate governance standard.
学位类型	硕士
答辩日期	2021-05-16
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	56
参考文献总数	57
馆藏号	0003847
保密级别	公开
中图分类号	F239/85
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/29495
专题	会计学院
推荐引用方式 GB/T 7714	郭雯倩. 环保企业的审计风险研究——以凯迪生态为例[D]. 甘肃省兰州市. 兰州财经大学,2021.

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