To rectify accounting information s distortion, we need to breed effective main body of demand for information , need government and nongovernmental audit's strengthening effective supervising on accounting information .
Environmental performance auditing is a special auditing control in order to make sure that the environmental performance accountability is carried out fully and effectively, which is done by the government auditing office, internal auditing organization or social auditing agency through checking and analyzing the condition and potential potentiality of the environmental performance accountability and comparing with certain criterion.
This article begins with the definition of the environmental auditing, sums up the characteristics of the environmental auditing in government,enterprise and the organization of the social auditing,discusses the necessity of environmental auditing in our country and puts forward some measures. In the end, We look into the future of our environmental auditing.
This paper raises five measures to improve the independence of social auditing. Then, we analyze the special system reasons for the deviation of social auditing dependence and explore that the characters of the development of social auditing and enterprises packing themselves to list are the special reasons of deviation of the dependence.
It's generally accepted that audit risk exists hi civil audit and there is little risk in internal audit. While the relative independence of internal audit, the low business capability of auditing staff, the limitation of auditing method and so on justify the existence of the risk. There appear new characters of college industries and business.
The constructing factors of revised civil audit model include risk of significant misstatement of accounting statements, risk warning coefficient and acceptable detection risks level. The applicable procedure includes designing on risk warning coefficient, evaluating residual risk of significant misstatement of accounting statements, estimating acceptable detection risks and determining of the time nature and extent of substantial test procedures.