【作者】 韩丽荣； 高瑜彬； 孔祥雪；

【Author】 HAN Li-rong,Gao Yu-bin(Business School of Jilin University)

【机构】 吉林大学商学院；

【摘要】 随着社会公众环保意识的逐渐增强,环境事项信息正在影响着企业各利益相关人的决策。我国审计准则要求注册会计师在进行财务报表审计时要关注环境事项。注册会计师在审计过程中是否遵循准则对环境事项进行了必要的关注,还需进一步的实证检验。本文采用2009、2010年沪市重污染行业A股上市公司的数据,分析了环境事项对注册会计师审计意见以及审计费用的影响。结果显示,环境事项披露的详细程度与出具非标准审计意见的概率负相关,即披露环境事项信息越少的公司越容易收到非标准的审计意见;环境事项披露的详细程度与审计费用正相关,即被审计单位环境事项披露越详细,审计费用就越高。这表明注册会计师对上市公司的环境事项给予了适当的关注。更多还原

【Abstract】 With the gradual enhancement of a sense of environment protection within the public,environmental matters are influencing the way how business stakeholders make the decisions.The certified public accountants should pay attention to the disclosure of environmental matters in financial statement audit with the audit standards.whether the certified public accountants pay attention to the disclosure of environmental matters in financial statement audit with the audit standards in the audit processes,still need further analysis.This paper,on the first,summarizes both opinions abroad and domestic about the relationships between CPA financial statements audit and the disclosures of environmental issues and take it as the theory basis.Then we selecting China A-share listed companies in heavy pollution industries as sample,research the relationships between audit fee and the disclosure of environmental issues and the relationships between audit opinion and the disclosure of environmental issues.The empirical results show that for those listed companies which belong to "heave pollution industries" category,their disclosure of environmental matters(which are all about the company’s contribution to protect environment,all that positive deeds,etc) has a negative correlation with CPA non-standard audit opinion and has positive correlation with the audit fee,which is to say,the more specific disclosure about environmental matters those listed companies make,the less likelihood that CPA think about potential audit risk,the more chance CPA will give standard audit opinion,the more audit fee CPA get.更多还原