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The position and function of Certified Public Accountants in environmental au...

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发表于 2017-2-9 11:56:02 | 显示全部楼层 |阅读模式
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Talking about theposition and function of Certified Public Accountants in environmental auditing
Ningbo Mingzhou Certified Public AccountantsPartnership  Liu Kewen
(AIA certificate ofmembership:346888,china)
[Abstract] Our country about leading cadres of natural resource assets outgoing audit pilot, Environmental audit will becomeregular audit system, In thispaper, and the role of Certified Public Accountants in the environmental auditposition.
[Key words] Environmental audit, Government audit, Certified public accountant, Social audit
According to Party on the third Plenary Session of the18th CPC Central Committee Spirit, leading cadres of natural resource assetsoutgoing audit pilot will be implemented in stages from 2015 to 2017 in steps. From2015 to 2016 the audit pilot task, Organize theimplementation of the audit pilot by national audit office, On 2017, Nationalaudit office unified organization of the national audit institutions to carryout the audit pilot. Since 2018, Establish a regular auditsystem.
In April 2016, I have the honor to participate in thefirst phase of the China Environmental Science Society organized the"environmental performance assessment and audit practice seniorseminar", Research on environmental auditingmust first clear and standardize its subject. The most controversial issue isthe future of environmental audit by who audit. The author writes thisarticle, Objective in Throw away a brick in order to get a gem, Tocause the common concern of the audit community friends.
A. Government led environmental audit, Is to meet the needs of the interestsof the state
The audit supervision system of our country iscomposed of three parts, Namely government audit, certifiedpublic accountant audit, internal audit.
Our country's natural resources belong to the stateand society, The use of natural resources in the public sector,enterprises and institutions constitute the environmental responsibility of theentrusted. Obviously,Only the user's managementand supervision is not enough, Verification and evaluation must haveindependent third parties. Government audit and social audithave relative independence, Can on the user performs theenvironmental responsibility of the entrusted conduct audit supervision.
Our country's attaches great importance toenvironmental protection, Has invested large amounts of funds. Theseinvestments main flow to the environmental protection departments of all levelsand enterprises and institutions involved in environmental protection andgovernance, This has formed the public accountability relationshiprelating to the provision of funds. On environmentalprotection special funds to raise, use and management process real legitimacyaudit, Will still be the focus of the environmental audit.
Natural resources belong to public goods, Thestate is the main investor and manager, The user's fiduciary dutyis not only economic responsibility, Also includes socialresponsibility, environmental responsibility, But it is the basicresponsibility of the government to audit the financial fund and to safeguardthe national interest, So the government audit will play aleading role in the environmental audit.
Government audit has a higher authority, Canput natural resources audit and audit of term economic responsibility  to combine well, Become on unit leader promotion,performance appraisal Important basis, Can be audited unitsInviolation of the state provisions of the financial revenue and expenditure, andother acts, To make a decision on handling and punishment, Toensure the smooth implementation of environmental audit, Improvethe effectiveness of environmental audit.
B. Multiple audit subject and itslimitation
Environment management is a huge and complicatedsystem engineering, Because of its extensive and particularity, NeedSocial forces work together to do a good job in resource and environmentalmanagement, Vigorously advocate carry out social environmentaudit.
First,Enterprises and institutions, Includingthe state-owned enterprise is the basic cell of society, Itis the micro foundation of the national economy, To maintain and developthe environment is the responsibility of every business and every citizen.
Natural resources also belong to all social, Usersof natural resources would also be right surrounding environment and residents,and even the public cause effect, And enterprises are themain source of environmental pollution.
The scope of environmental audit is very extensive, Includingenterprise production environment, residents living environment, Andgradually to the green food, medical waste, water pollution, health and otherareas of development, Government audit can not cover everyarea.
Secondly,From the sources of environmentalpollution and governance funds, Enterprises in order toreduce the harm of environmental pollution has also invested a certain funds, Usedto purchase equipment and decoration equipment, These major environmentalinvestment projects need to estimate its impact on enterprise production andbusiness activities, Conduct corresponding cost benefitanalysis, And government audit does not have the function ofthis respect, And on the environmental damage caused by enterprises,Only limited to the audit of special funds for environmental protection is farfrom enough.
Third, Fromthe use of environmental resources involved in the interests of groups to see, Includingenterprises, investors, employees, community residents and other social public, Italso decides that the subject of environmental audit must be consideredaccording to the difference of interest groups. Government audit, internalaudit and social audit representing different interest groups, Aboutthe impact of environmental pollution and governance ,We must absorb the socialaudit institutions which represent the public interest participate in.
April 2014, Our country's revised “Theenvironmental protection law” would folk strength orderly Bring into mechanismof environmental governance, The establishment of environmentalpublic interest litigation system, ""Compliancewith the provisions of the social organization bring a lawsuit to the people'scourt, The people's court shall accept the law in accordance with the law", Itprovides the basis for the participation of civil society organization  in environmental management.
Last,An enterprise is aneconomic organization with the purpose of profit, The objective is tomaximize profits, This requires operator  to pursue high income and low cost, Toobtain high profits. Resource environment loss For theenterprise is only an external cost, Enterprise will ignore theenvironmental costs to the pursuit of profit maximization. Atpresent, enterprises generally operate in recession or awareness ofenvironmental protection is weak, Motivated by profit, Enterpriseitself is obviously difficult to bring their own environmental problems to theinitiative to conduct audit supervision.
C, social audit participation, is theinevitable choice of the implementation of environmental audit
Withthe development of environmental auditing, Environmental audit hasbecome a regular audit project, It is not enough to relysolely on government audit, Play the role of social auditing inenvironmental auditing, Is the inevitable choice for theimplementation of environmental audit.
This is because:
First, the government audit is difficult to bear awide range of environmental audit tasks. Environmental auditproject involves a wide range of, Government audit resourcesare scarce, audit department can not arbitrarily add a largenumber of audit staff, makes them unable to undertake all ofthe environmental audit business. For example, NingboMunicipal Audit Bureau of agricultural environmental resources audit officeonly four people, Difficult to achieve on the city'snatural resources and environment audit full coverage target.
Second, social audit can solve the externality  of resources and environment. Independenceand competency are two key requirements of environmental audit. Environmentalauditors should be independent, impartial and objective, Notaffected by external factors to make professional judgments. Accordingto the theory of "principal - agent", Development of socialenvironment audit, Conducive to strengthening social supervision.
Third, the environmental protection department can notindependently bear the environmental audit functions. The functions ofenvironmental protection and governance in China are actually scattered inagriculture, forestry, water conservancy, marine and fishery, healthsupervision and other departments, Environmental standardsare often the quality and technical supervision departments to develop andpublish, The implementation of the multi head is responsible for thecommon management system. The responsibility of theenvironmental protection department is to establish and improve the basicsystem of environmental protection; Responsible for overallcoordination and supervision and management of major environmental issues, Environmentalprotection departments by staffing constraints, It is not realistic toundertake the task of environmental audit, also  is no such function.
D. Certifiedpublic accountants to carry out environmental audit has obvious advantages:
First, Strong independence. Governmentaudit and internal audit independence is not strong enough, Itsidentification of the role of information a certain degree of restriction. Civilaudit organizations are not affiliated with the government organs, Doesnot participate in the management of enterprises, Is an independent thirdparty, More independent and objective to engage in environmentalauditing service activities.
Second, Adaptable ability. Certifiedpublic accountant in our country  numerousquantity, Has a considerable size of the technical team, Tomaster accounting, auditing, finance, taxation, economic law andrelated knowledge, Familiar with financial audit. But, Environmentalaudit involves environmental economics, environmental biology, environmentalmanagement, sociology, statistics, engineering and other aspects of knowledge, Moreprofessional and technical requirements, The certified publicaccountant is not familiar with environmental laws and regulations, Peoplewho have environmental protection knowledge and skills are even less. Certifiedpublic accountants can not  of course  have the qualifications and ability to engagein environmental auditing, But there is no any otherprofessionals have more than the qualification of certified public accountantsand ability  
Again, auditing standards have begun to pay attentionto the impact of environmental issues. " The basic standards ofChina CPA attestation business" fifth article: "Attestation business refers to the registered accountants put forwardconclusion for the verification object information, In order to enhance Intendeduser In addition to the responsible party  the verification object information trustbusiness. The attestation object information is the result ofevaluation and measurement of the attestation object according to thestandard."
Twenty-first article: "The attestationobject and the attestation object information has a variety of forms, Mainlyinclude:......
(three) when the attestation object forphysical characteristics (such as the production capacity of the equipment), Theattestation object information may be related to the attestation objectphysical feature description file;......
(Five) when the attestation object as abehavior (Such as compliance with the laws and regulations), Theattestation object information may be on compliance with laws and regulationsor the effect of implementation statement." obviously,Early consideration of auditingstandards can be identified for attestation audit object.
Number 1631st, On environmental matters considerin financial statement audit Is a new established practice guidelines, Thecore content of this standard, Requirements of Certified PublicAccountants In the implementation of risk assessment procedures shouldunderstand the requirements of environmental protection and problems,The internalcontrol and compliance with laws and regulations related to environmentalmatters, Also use information collected by risk assessment procedures, Identificationand evaluation as due to environmental matters resulted in level of financialstatements and the level of recognition significant error risk. Aswell as for evaluation as due to environmental matters resulted in significanterror risk, How to determine the overall response measures,  And design and implement furtheraudit procedure. The last is should how to issue theaudit report on the audit results of the environmental matters according to thedifferent circumstances, This marks the CPA has begun to payattention to the environmental impact matters. But this standard requiresonly certified public accountants in the course of the audit consideringenvironmental matters will cause the risk of material misstatement of financialstatements, For the enterprise environment audit There is nounified quantitative standard for various evaluation indexes and measurementmethods, Makes the certified public accountants still lack the basisfor professional judgment. The lack of relevant evaluationstandards increases the audit risk of CPA, Directly affect theenthusiasm of certified public accountants to carry out environmental audit.
CPA participates in the enterprise environment audit, Notonly can speed up the development of our country environmental audit, Canalso expand the scope of the audit, To meet the growing demandfor environmental management and governance.
At present,The certified publicaccountant of some developed countries has also continued to expand the newservice area, Some American folk organization audit the financialstatements of accounts for half of the total volume of the following, Morecommissioned audit is including environmental audit, audit quality, audit riskand other new content. The business of Certified PublicAccountants in our country also basically limited to the financial statementsof the audit. In order to meet the requirements of the developmentof the times, ertified public accountants should actively developnew services, Environmental auditing should become an importantaspect of social audit.
The certified public accountant to expand business objectivesat present stage is the audit attestation to the client specified environmentalreport and environmental information and engaged in other environmental auditconsulting and services. The scope of future environmentalaudit will be more expanded, Including accept the Commission on benefitsof environmental governance projects  auditand evaluation, And the enterprise environmentalperformance report released by the audit service, And on corporate publishedenvironmental performance report audit attestation, On environmental impact ofbusiness activities evaluate, To inspection and evaluation  the performance of business person in chargeresponsibility for environmental protection  carry out.
Certified public accountants must constantlystrengthen the learning of their environmental knowledge, Activelyparticipate in various training of the association of certitiedaccountants and accounting firms, In the practice ofcontinuous accumulation of experience, Improve their own professionallevel.
Main references:
1、”Thoughts on the subject of environmental auditing in our country”  Liujingwan “Finance and accounting communication: Synthesis (under)”2009 third;
2、”The development and promotion of the environmental auditing of CertifiedPublic Accountants”  Liu Mingwei, Zhu Wenli  “Friends of accounting”  2013 eighteenth
3、”The development of environmental auditing and Environmental Report”  China Audit Society
4、"To carryout the thinking of environmental audit"  Audit Office of Guizhou Province
5、”Research on theguidance of enterprise environmental auditing” Tang Dawei, SunXinghua, Fan Xiaoxue

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