碳鉴证业务是审计的一个自然领域  

Business of Carbon Assurance is a Natural Field of Auditing

作　　者：王爱国[1] 王一川[2] 

机构地区：[1]山东财经大学会计学院 [2]纽约州立大学奥尔巴尼分校

出　　处：《审计研究》2014年第4期49-53,共5页Auditing Research

基　　金：国家社会科学基金项目(项目批准号:11BGL025);山东省自然科学基金项目(项目批准号:ZR2010GM018);山东省社会科学基金项目(项目批准号:10BJGJ24);山东省"泰山学者"建设工程专项经费资助

摘　　要：碳鉴证是一种独立的新兴业务,随着碳交易市场的迅猛发展而为社会所广泛关注。尽管从非财务性、非会计性、非报表性、非规范性和非效益性等几个角度,可以在一定程度上否定碳鉴证是审计业务的自然延伸。但是,我们认为,从准则体系、组织机构、服务网络、工作程序、道德规范、独立要求、质量控制、社会信誉和公众认可等几个方面看,审计行业具有从事碳鉴证业务的天然优势,碳鉴证业务应该是审计的一个自然领域。在此基础上,从审计标准、审计目标、审计道德、质量控制、审计团队和人员培训等六个方面提出了审计从事碳鉴证业务的基本应对。Business of carbon assurance is emerging independently with rapid development of carbon trading market which makes the society give it special attention at large. It is uncertain that whether carbon assurance can be re garded as the natural extending content of audit business. About this problem, there are some negative points which put forward for carbon assurance cannot conform with typical characteristics of audit business. The characters are represented by finance, accountancy, financial statements, norm and benefit, etc. But if the problem is analyzed from another point, the conclusion is opposite. Namely it is true that carbon assurance is the natural extending con tent of audit business for auditing industry has the natural advantages to engage in carbon assurance business. The positive aspects include system of standards, organization, service network, working procedures, ethics conduct, independence requirements, quality control, social prestige and public recognition, etc. Based on this, antistrate gies are elaborated about how auditing can be involved in carbon assurance business from six angles of auditing standard, auditing objective, auditing ethics, quality control, auditing team and the traininz of nersonnel.

关 键 词：碳交易市场 碳鉴证 审计应对 

分 类 号：F205[经济管理—国民经济] F239.6