环保企业收入审计风险研究——以科融环境为例

中文摘要环保企业始终致力于中国环保产业的发展，。在环保企业发展过程中，始终坚持绿色发展理念和可持续发展理念。通过对我国环保产业的分析和研究，可以看出我国环保产业正在迅速发展。党的十八大以来，我国环保产业在政府工作报告中多次提及，成为了新兴的支柱产业。随着国家对于环境保护事业的重视，环保企业在国家逐渐完善的环保产业支持政策和外部环境推动下，变成当今市场中主要的组成部分。但发展迅速的环保企业虽然得到了各方支持并且有无尽的前景，但与此同时，其特殊的企业结构带来的财务风险、融资风险等问题不容小觑。在审计环保企业时出现的财务舞弊以及审计失败，使得审计的可信度降低并且对于环保企业的审计风险对策较少。本文采用案例分析法，以审计风险的相关理论为基础，结合环保企业财务框架现在普遍可能存在的问题和漏洞，以科融环境审计失败事件为例，找到科融环境在审计过程中出现的财务报表层次和认定层次的重大错报风险以及检查风险，最后分别从注册会计师、会计师所、环保企业以及监管层角度提出降低环保企业风险的应对措施。研究发现，科融环境本身的经营风险、经营能力、内控、收入确认会产生漏洞，并且注册会计师缺乏专业能力、独立性降低、未正确执行审计程序使得财务舞弊可能性增大。通过本文大体上对于环保企业审计风险的研究，在环保企业研究匮乏的情况下，对于未来研究环保企业相关内容有借鉴作用，对于未来审计环保企业的相关程序和应对措施有一定的帮助。关键词：环保企业：审计风险：审计风险应对ABSTRACTEnvironmental protection enterprises have always been committed to the development ofChina's environmental protection cause,the main purpose of which is to implement theconstruction of an environmentally friendly society and actively promote the construction of aharmonious development of the environment and society.Since the 18th National PartyCongress,China's environmental protection industry has prospered at a rapid pace which hasbeen written into the government's work reports several times,becoming an emerging pillarindustry.With the country's emphasis on environmental protection,environmental protectioncompanies have become a major part of the market today,driven by the country's progressiveenvironmental protection industry support policies and external environment.But while therapidly growing environmental companies have received support and have endless prospects,at the same time,their unique corporate structure brings with it financial and financing risksthat should not be underestimated.Financial fraud and audit failures in the audit of environmental companies have reducedthe credibility of the audit and the response to audit risk in environmental companies.Thispaper adopts a case study approach,based on the theory of audit risk,the problems andloopholes that may exist in the financial framework of environmental protection enterprises,and takes the audit failure of KeRong Environment as an example to identify the risks ofmaterial misstatement at the financial statement level,the risks of material misstatement at thedetermination level and the risks of inspection in the audit process of KeRong Environment.The study found that the risk of material misstatement at the financial statement andrecognition levels and the risk of inspection in the audit process of KeRong Environment.It isfound that the risk of financial fraud is increased by the lack of professionalism of the CPA,reduced independence and the failure to properly perform audit procedures.Through thispaper,the study of audit risk in environmental protection enterprises in general,in the absenceof research on environmental protection enterprises,there is a reference for future research onenvironmental protection enterprises related content,and for the future audit of environmentalprotection enterprises related procedures and countermeasures.KEYWORDS:Environmental com