Thanh tra và kiểm toán môi trường docx

... Thanh tra và ki m ể Thanh tra và ki m ể toán môi tr ngườ toán môi tr ngườGi ng viên: D ng Th Thanh Hàả ươ ịGi ng viên: D ng Th Thanh Hàả ươ ịT 1 _ nhóm 2ổT 1 _ nhóm 2ổ Tại thời điểm kiểm ... Bài gi ng thanh tra và ki m toán môi ả ểtr ng”c a D ng Th Thanh Hàườ ủ ươ ị• Ngh đ nh 117 c a chính ph v vi c x lý ị ị ủ ủ ề ệ ửvi ph m pháp lu t trong lĩnh v c b o v ạ ậ ự ả ệ môi tr ng.ườ•http://www.ebook.edu.vn/•http://www.google.com.vn/ ... ki m ể tra c a C c C nh ủ ụ ảsát môi tr ng (B ườ ộCông an) và B Tài ộnguyên - môi tr ng đã l p biên ườ ậb n vi ph m hành ả ạchính v b o v ề ả ệ môi tr ng đ i v i ườ ố ớCông ty supe và hóa...

... lớn nằm ngoài phạmvi của đoàn thanh tra nên phải gửi trình lên đềnghị Chủ tịch Tỉnh Bình Dương, tránh thanh tra Bộ TN-MT, Cục Trưởng, tránh thanh tra Cục môi trường ra quyết định xử phạt. ... trưởng cục Cảnh sát môi trường, Chánh thanh tra Tổng cục môi trường có quyền xử phạt HTX trên I. MỞ ĐẦUTrong những năm qua, phát huy truyền thống của ngành, Thanh tra Sở TN &MT tỉnh ... nhiều cố gắng nỗ lực trong công tác: Thanh tra, kiểm tra môi trường; giải quyết đơn thư khiếu nại, tố cáo (KN-TC) của công dân. Kết quả công tác thanh tra đã phát hiện, chấn chỉnh, xử lý nhiều...

... tác thanh tra: Một mặt, do lực lượng thanh tra còn thưa thớt, thường là theo đợt và sốlượng các đoàn thanh tra, kiểm tra thường ít bởi vậy doanh nghiệp dễ đối phóhơn mặt khác tỉ lệ thanh tra kiểm ... bàn tỉnh Thanh Hóa.2.1.Xây dựng lực lượng:Trước thực tế đang diễn ra, để chấn chỉnh tình hình, Thanh tra Chính phủ và Thanh tra tỉnh Thanh Hóa đã tiến hành nhiều cuộc thanh tra, kiểm tra ở cáccơ ... qua đoàn thanh tra, kiểm tra trên địa bàn tỉnh Thanh Hóa hoạt động rất chủ động và tích cực, phát hiện và xử lí các đối tượng viphạm pháp luật BHXH. Tuy nhiên, công tác thanh tra kiểm tra vẫn...

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... class="bi x0 y0 w0 h0" alt="" I. Kiểm Toán Môi Trường (KTMT)I. Kiểm Toán Môi Trường (KTMT)1.Khái niệm1.Khái niệm Theo Cục BVMT năm 2003 thì : Kiểm toán môi trường là “công cụ quản lý bao ... và khách quan được văn bản hoá về việc làm thế nào để thực hiện tổ chức môi trường, quản lý môi trường và trang thiết bị môi trường hoạt động tốt". Theo Cục BVMT năm 2003 thì : Kiểm toán ... dụngII.Giáo Dục Môi Trường (GDMT)II.Giáo Dục Môi Trường (GDMT)Khái Niệm Khái Niệm "Giáo dục môi trường là một quá trình thông qua các hoạt động giáo dục chính quy và không...

... Long 16Tiểu Luận Kinh Tế Môi Trường 3.2. Sự khác nhau giữa hạch toán môi trường và kiểm toán môi trường: Hạch toán môi trường Kiểm toán môi trường  Hạch toán môi trường : Là một bộ công cụ ... phải có hạch toán môi trường 2.3. Hạch toán Quản lý Môi trường (EMA)2.4. Hạch toán môi trường và việc áp dụng ở Việt Nam3. MỐI TƯƠNG QUAN GIỮA KIỂM TOÁN MÔI TRƯỜNG VÀ HẠCH TOÁN MÔI TRƯỜNG3.1. ... môi trường và trang thiết bị môi trường đó hoạt động tốt”. Đứng trên phương diện khoa học kiểm toán thì kiểm toán môi trường là sự kết hợp giữa kiểm toán tài chính, kiểm toán tuân thủ và kiểm...

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...

... lập Thanh tra Cục Môi trường. 1.1.2. Thanh tra Cục Môi trường gồm có: Chánh Thanh tra Cục Môi trường, Phó Chánh thanh tra Cục Môi trường, Thanh tra viên và cộng tác viên thanh tra về bảo vệ môi ... bảo vệ môi trường như sau: I. TỔ CHỨC THANH TRA NHÀ NƯỚC VỀ BẢO VỆ MÔI TRƯỜNG Thanh tra Nhà nước về bảo vệ môi trường được tổ chức hai cấp: Trung ương và địa phương. Thanh tra Cục Môi trường ... môi trường. 1.1.3. Chánh Thanh tra Cục Môi trường do Cục trưởng Cục Môi trường đề nghị, Chánh Thanh tra Bộ Khoa học, Công nghệ và Môi trường trình Bộ trưởng Bộ Khoa học, Công nghệ và Môi trường...

... cả người làm kế toán và người làm kiểm toán; Phần B: Áp dụng cho kiểm toán viên hành nghề, nhóm kiểm toán và công ty kiểm toán; Phần C: Áp dụng cho người có Chứng chỉ kiểm toán viên hoặc ... thống kiểm soát nội bộ •Báo cáo kết quả hoạt động kinh doanh• Kiểm toán trong môi trường CISSự ra đời và phát triển Kiểm toán độc lập1919Khái quát về môi trường kiểm toán Các nhân tố và các ... nội dung chínhKhái niệm kiểm toán Phân loại kiểm toán  Môi trường của hoạt động kiểm toán 2727Đảm bảo hợp lýThu thập bằng chứng kiểm toán cần thiết giúp kiểm toán viên kết luận rằng BCTC...

... kiểm toán, kiểm toán viên phải tiến hành cả 03 loại hình kiểm toán đó là: kiểm toán tài chính; kiểm toán tuân thủ và kiểm toán hoạt động. - Kiểm toán tài chính: kiểm toán viên phải đi sâu vào ... quy định Kiểm toán nhà nước Việt Nam có chức năng kiểm toán môi trường. - Đứng trên phương diện khoa học kiểm toán thì kiểm toán môi trường là sự kết hộ giữa kiểm toán tài chính, kiểm toán tuân ... Gia tăng bệnh tật. trường đó hoạt động tốt”. Trong các loại hình kiểm toán thì kiểm toán môi trường được coi là một loại hình kiểm toán đặc biệt bởi các lý do sau: - Môi trường hiện nay là...