摘要由于国家可持续发展和构建社会主义和谐社会的要求，环境治理在现实生活中的地位日益重要，环境审计也被越来越多人重视。环境审计有利于准确核算企业成本，促进企业自身发展。然而，环境审计所涉及的因素趋于多元化和复杂化，风险在所难免，审计过程存在主观思想，审计结果也存在有失公允之处。因此，较为准确地分析出影响环境审计的风险因素，并找出其中的相关性对审计师进行环境审计、企业更加准确核算成本、促进企业自身发展具有十分重要的现实意义。本文首先阐述与本课题相关的理论经验，包括审计风险、环境审计、环境审计风险等，解析我国环境审计研究现状，包括实务现状、法规现状等；其次分析影响环境审计产生风险的因素，找出主要影响因素，解析其中的相关性，构建环境审计风险模型，即环境审计风险=外部环境风险×概念风险×执行风险（可接受的环境审计风险条件下，重大错报风险×环境检查风险）；最后将理论化的模型应用于实例中，以此证明构建环境审计风险模型的价值性。60373   
毕业论文关键词：  环境审计  审计风险  外部环境风险  概念风险  执行风险     
Title      Research  on  Environmental Risk Model                 
Abstract Due to the national sustainable development and building a socialist harmonious society's request, The status of environmental governance in the real life is becoming more and more important. Environment audit is beneficial to accurate accounting cost, promote the development of enterprise itself. However, factors of environmental audit involved tends to be persified and complicated, risk can hardly be avoided,subjective thoughts in the audit process, audit results are unfair. As a result, more accurate analysis of the factors influencing the environment audit risk, and find out the correlation to environmental auditing, auditors more accurate accounting cost, promote the enterprise own development has very important practical significance. At first, this paper explained the theory of experience related to this topic, including audit, environment audit, environment audit risk, such as analytical our country environment audit the research status, including the current practice situation, laws and regulations, etc.; Secondly analyzes the influential elements of the environment audit risk, find out main influence factors, parsing the correlation, the build environment audit risk model, i.e. the environment audit risk = external risk (risk concept x x political risk by environmental risks) x execution risk, acceptable audit risk environment conditions, the risk of material misstatement by the environment inspection risk); Finally the theoretical model used in the instance, proves the build environment the value of the audit risk model.
Keywords  environmental audit  audit risk  external environment risk concept risk  implementation risk

目  录 

1 绪论..  1 

1.1 研究背景及意义..  1 

1.2 研究内容及方法..  2 

2 理论概述.  4 

2.1 审计风险..  4 

2.2 环境审计..  5 

2.3 环境审计风险.  5 

3 我国环境审计现状..  6 

3.1 环境法规依据不断加强但仍存在缺陷..  7 

3.2 环境会计制度体系尚未建立.  8 

3.3 环境审计评价标准不够完善.  9 

3.4 环境审计主体和内容单一  9 

3.5 环境审计意识落后..  10 

3.6 环境审计人才匮乏..  10 

4 环境审计风险模型的构建.  11  环境审计风险模型研究:http://www.751com.cn/kuaiji/lunwen_65841.html