Based on our existing auditing standards system , the third part of the thesis compares the auditing standards with the environmental auditing standards . then it analyzes the basic assumption of environmental auditing standards and puts forwards some suggestions 第三部分，在我国现有的审计准则体系的基础上，理清审计准则和环境审计准则的相互关系，经过对环境审计准则基本假设的分析，提出笔者对我国环境审计准则的一些建议。
Since audit risk is the essence of audit , which is of cardinal significance in the auditing theoretical system . in the chapter two , the relationship and difference between audit risk , audit liabilities , audit materiality , audit standards , audit efficiency , audit evidences , audit manuscripts are analyzed 审计风险是审计的本质内容，在审计理论体系中居于重要地位，因此论文的第二部分对审计风险与审计责任、审计重要性、审计准则、审计质量、审计效率、审计证据、审计工作底稿的区别及其联系予以剖析。
This chapter discusses the responsibilities of management , boards of directors , and audit committees for reliable financial reporting , summarizes key aspects of the auditor ' s responsibility to plan and perform an audit under generally accepted auditing standards , and describes procedures that the auditor may find dffective in limiting audit risk arising from improper revenue recognition 本章讨论了与收入确认有关的审计问题，重点是收入确认有关的审计程序。第五章收入确认准则的制定。本章结合目前国际上关于收入确认准则制定的现状，探讨了收入确认准则的制定问题。
Beginning from the auditing concepts , the second part of the thesis address to the points of the auditing standards and the characters that the auditing standards should have . then , the thesis introduces those existing 3 auditing standards in china and analyzes our domestic scholars " viewpoints and its practical use in china 第二部分，从一般的审计准则概念出发，来论述把握环境审计准则的要点和环境审计准则应该具有的特点，在此基础上，笔者对国际上已有的三个环境审计准则的特点及其缺陷作了介绍，然后分析了国内一些学者的相关观点以及我国国家标准中有关环境审计准则的部分内容。
An alphabet soup of institutions - - from the aicpa ( american institute of certified public accountants ) to the sec and the asb ( auditing standards board ) , eitf ( emerging issues task force ) and fasb ( financial accounting standards board ) to the pob ( public oversight board ) - - all have important roles in our profession ' s regulatory framework 一堆七荤八素的机构- -从美国注册会计师协会到美国证监会，再到审计准则委员会，紧急问题工作组，财务会计准则委员会再到公众监督委员会- -所有这些机构在我们的职业规范框架中都发挥了重要作用。
So , iaasb and asb embarked on researching and revising the risk auditing standards in order to improve the risk - oriented audit approach . at the same time , the environment of the audit changed , and the enterprise risk management was put into use in many multinational corporation . in 2006 , a series of auditing standards about risk management were issued . this article is based on the recent study results inside and outside china , and focuses on risk - based auditing 为了与国际审计准则保持一致, 2006年2月15日,财政部颁布了《中国注册会计师审计准则第1211号? ?了解被审计单位及其环境并评估重大错报风险》 、 《中国注册会计师审计准则第1231号? ?针对评估的重大错报风险实施的程序》 、 《中国注册会计师审计准则第1421号? ?利用专家的工作》等一系列审计风险准则。
Confirming the legal status of independent auditing standards can not only prettily define the cpa ’ s legal liability and protect the cpa ’ s legitimate interests , but also can better independent auditing standards , enhance audit quality , enhance the credibility of the audit profession and safeguard the investors interests 明确独立审计准则的法律地位,不但可以恰当界定注册会计师的法律责任,保护注册会计师的合法权益,而且对完善独立审计准则,提高审计质量,增强审计职业的信誉,维护广大投资者的利益并在此基础上实现审计职业界的良性发展有着重要的意义。
In chapter 1 , the western audit theories on risk factors about fraudulent behaviors , the " gone " theory and the iceberg structure theory are introduced and analyzed ; further , the achievements of the researches on the fraudulent behaviors by the american independent audit scholars and professionals are systematically discussed , including the development process of the usa ’ s researches on the fraudulent audit , the researches on the process of the usa ’ s audit standards setting , the researches on the sticking point analysis of these behaviors in the usa ’ s stock market and so on . the above introductions and analyses are made in order to explore the rule of the fraudulent behaviors , the environments and the characteristics of the behaviors in the western capital markets , especially the recently important accounting fraud cases in the usa ’ s 在第一章“国外审计界对舞弊行为的理论研究”中,介绍并分析了西方审计理论界揭示舞弊行为的舞弊风险因素理论、 “ gone ”理论、冰山结构理论;系统说明了美国独立审计界对舞弊行为的研究成果,包括美国独立审计界对舞弊行为研究的发展过程、美国舞弊审计准则的制度变迁状况及美国证券市场中舞弊行为的症结分析;探索了西方资本市场中舞弊行为的规律性、环境线索和舞弊行为特征,并对美国近期发生的重大会计舞弊案件进行了剖析。
The one is to establish a theoretic frame by making an theoretic analysis ; the other one is to design our environmental auditing standards mode by introducing the already existing international environmental auditing standards . this article concludes four section , they are : the first section mainly describes the author ' s study process and study means 文章共分四个部分，以下是对每个部分的简单介绍：第一部分，笔者从一国经济发展中出现的环境问题及其解决手段入手，从理论上来分析环境审计在一国经济发展中的重要性和紧迫性。
