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1998年4月30日,国际会计师联合会在纽约发布了关于“财务报表审计中对环境问题的考虑”的国际审计实务声明。国际审计实务委员会在吸收了对于其征求意见稿的意见后发布了此项指南。全世界的会计师对IFAC的征求意见稿及前期关于审计职业与环境的讨论稿表示了强烈的兴趣并做出积极反应。关于这一问题下一步的文件已经列入计划。 “环境问题受到了越来越多主体的重视,”国际审计实务委员会主席卢塞说:“由于环境问题对这些主体的财务报表的重要性,本委员会致力于为国际审计准则的应用提供实务指南。”
On April 30, 1998, the International Federation of Accountants released a statement of international audit practice in New York on the “Consideration of Environmental Issues in the Audit of Financial Statements.” The International Auditing Practices Committee released this guide after having absorbed its comments on its exposure draft. Accountants from all over the world expressed their strong interest and positive response to the IFAC draft for comments and previous discussions on the audit profession and environment. The next document on this issue is already included in the plan. “Environmental issues have received more and more attention,” said Luce, chairman of the International Auditing Practices Board. “Due to the importance of environmental issues to the financial statements of these entities, the Commission is committed to providing practical guidance on the application of international auditing standards ”