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随着我国综合国力的不断提升,在发展经济过程中所引起的环境问题逐渐暴露出来。我国目前以政府为主导的环境审计主体形式过于单一,随着公众对环境审计需求的增长及环境审计任务的增加,单纯依靠政府审计难以满足环境审计的需求。本文在分析我国注册会计师参与环境审计现状的基础上,结合注册会计师在环境审计中的发挥积极作用,进而对提高注册会计师在环境审计中的地位作出论证和说明。
With the continuous improvement of China’s overall national strength, the environmental problems caused by the economic development are gradually exposed. At present, the form of environmental auditing led by the government in our country is too simple. With the public demand for environmental auditing and the increase of environmental auditing tasks, it is difficult to meet the requirements of environmental auditing solely by government auditing. Based on the analysis of the status quo of CPA’s participation in environmental auditing in our country and the positive role of certified public accountants in environmental audit, this paper argues and illustrates how to improve CPA’s position in environmental auditing.