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ID:40091629
大小:272.67 KB
页数:27页
时间:2019-07-20
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1、StandardsPertainingtotheEstimatingandAuditingofOilandGasReservesInformationApprovedbySPEBoardinJune2001RevisionasofFebruary19,2007Foreword:Theprinciplesandconceptsestablishedintheoriginalversionofthisdocumentin1977werewellfoundedgiventhestateofthepetroleumindustryatthattime.However,t
2、heindustryhasnowbecomesignificantlymorediversifiedandcomplexthroughepochalchangesintechnology,contractualandlicensingterms,corporategovernanceissues,andregulatoryreportingandcompliance.Theoriginalprinciplesremainunchangedinthis(proposed)revision,butanattempthasbeenmadetoincorporateth
3、eenlargednecessityforsomewhatmorestringentrequirementsintheexpectationsandstandardsimposedonreservesprofessionalstoday.The2007revisionofthisdocumentincludesthosemodificationsrequiredtoincorporatethe2007SPE/WPC/AAPG/SPEEReservesandResourcesSystem.Thisdocumentistheresultofanongoingupda
4、teprocessforthisandallothervitalcomponentsofthePetroleumResourcesManagementSystem,butitremainslimitedtothosequantitiescontainedwithinthesystemthatareclassifiedasReserves.Asecondobjectivehasbeentoexplaintheuseoftheterms“auditors”and“auditing”asusedinthisdocumentandtoclarifythedifferen
5、ceinthesametermsastheyareusedinthefinancialandaccountingprofessions.Athirdmodificationisanattempttoacknowledgegreaterrecognitionandsignificancetotheimportanceoftheintegrationofgeoscienceandengineeringasanessentialfeatureinthepreparationofreliablepetroleumreservesinformation.TableofCo
6、ntentsArticleI—TheBasisandPurposeofDevelopingStandardsPertainingtotheEstimatingandAuditingofPetroleumReservesInformation................................................................11.1TheNatureandPurposeofEstimatingandAuditingPetroleumReservesInformation..........................
7、..................................................................................................11.2EstimatingandAuditingReservesInformationinAccordanceWithGenerallyAcceptedEngineeringandEvaluationPrinciples.........................................................11.3TheInherentlyI
8、mpreciseNatu
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