环境事项对财务报表审计的影响及对策研究

环境事项对财务报表审计的影响及对策研究(开题报告,毕业论文13000字)
摘 要：随着社会公众环境保护意识的普遍提升，现阶段环境事项已成为导致企业财务报表重大错报的主要风险因素，鉴于环境事项对企业经营活动非常重要，反映到对财务报表产生巨大的影响，本文通过分析环境事项对财务报表审计的影响，以及分析在审计过程中注重环境事项，提出针对性对策，提高审计质量降低审计风险。
关键词：环境事项；财务报表审计；风险评估；重大错报风险

Environmental Issues on An Audit of Financial Statements Influence And Countermeasures
Abstract：Along with the social public environmental protection consciousness, the current generally promote environmental matters has become a cause enterprise financial statements of the main material misstatement risk factors, in view of environmental issues on the business activities of enterprises is very important, reflect on financial statements, through a huge impact study further understanding of environmental issues on an audit of financial statements is analyzed, and the influence on the audit process to notice the environment, and puts forward countermeasures, specific matters improve the auditing quality reduces the audit risk, this also is social development of audit work puts forward new requirements.
Key words：Environmental matters; An audit of financial statements; Risk assessment; Material misstatement risk