【摘要】：正一、節(jié)能減排環(huán)境審計(jì)風(fēng)險(xiǎn)的界定目前,關(guān)于環(huán)境審計(jì)風(fēng)險(xiǎn)的定義主要有如下的觀點(diǎn)。海南省審計(jì)學(xué)會(huì)課題組(2002)認(rèn)為,環(huán)境審計(jì)風(fēng)險(xiǎn)包括兩方面:被審計(jì)單位財(cái)務(wù)報(bào)告和獨(dú)立環(huán)境報(bào)告未能公允地反映其與環(huán)境有關(guān)的財(cái)務(wù)信息,審計(jì)人員卻認(rèn)為已經(jīng)公允地反映;被審計(jì)單位財(cái)務(wù)報(bào)告和獨(dú)立環(huán)境報(bào)告已公允地反映其與環(huán)境有關(guān)的財(cái)務(wù)信息,審計(jì)人員卻認(rèn)
[Abstract]:First, the definition of environmental audit risk of energy saving and emission reduction. At present, the definition of environmental audit risk has the following views. The research group of Hainan Audit Institute (2002) held that the environmental audit risk includes two aspects: the financial report of the audited unit and the independent environmental report do not fairly reflect their financial information related to the environment. However, the auditor considers that it has been fairly reflected; The audited units' financial reports and independent environmental reports have fairly reflected their environment-related financial information, but the auditors recognize that
【作者單位】： 西南財(cái)經(jīng)大學(xué);江西審計(jì)廳科研所;審計(jì)署科研所;
【基金】：西南財(cái)經(jīng)大學(xué)211三期建設(shè)項(xiàng)目階段性研究成果
【分類號(hào)】：F239.4;F205

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