The audit commission has laid down auditing standards as a framework for the proper conduct of audits by audit staff 審計(jì)署訂有審計(jì)標(biāo)準(zhǔn),以便審計(jì)人員在這個(gè)架構(gòu)下適當(dāng)?shù)剡M(jìn)行各項(xiàng)審計(jì)工作。
This paper discusses the activities of different environmental audit performed by governmental institutions , internal auditing staff and public auditors to make a study of the contents of environmental audit 對于環(huán)境審計(jì)內(nèi)容,作者分別國家環(huán)境審計(jì)、內(nèi)部環(huán)境審計(jì)和社會環(huán)境審計(jì)三種環(huán)境審計(jì)主體對他們工作的內(nèi)容進(jìn)行了論述。
The author holds that activities of government environmental audit should include compliance audit of environmental policies , audit of non - environmental policies , audit of environmental and non - environmental designs , audit of systems for environmental management , audit of fund for environmental protection , audit of investment in environmental protection projects and the construction of the projects , etc . this paper justifies the environmental audit activities exclusively performed by governmental institutions and suggests the different facets to perform environmental audit . since there are little study of environmental audit performed by internal auditing staff and public auditors , the author merely provides some perspectives to the contents of them 鑒于內(nèi)部環(huán)境審計(jì)和社會環(huán)境審計(jì)在我國尚未開展,有關(guān)的研究也較少,作者僅對內(nèi)部環(huán)境審計(jì)和社會環(huán)境審計(jì)的內(nèi)容提供了一些思路,如內(nèi)部環(huán)境審計(jì)應(yīng)該包括合規(guī)性審計(jì)、污染預(yù)防審計(jì)、產(chǎn)品審計(jì)、財(cái)產(chǎn)使用審計(jì)、制造、貯存和處置審計(jì)、環(huán)境負(fù)債審計(jì)、環(huán)境管理系統(tǒng)審計(jì)和環(huán)境項(xiàng)目成本效益審計(jì)等內(nèi)容,而環(huán)境系統(tǒng)審計(jì)、環(huán)境報(bào)告審計(jì)和對企業(yè)環(huán)境責(zé)任報(bào)告的審計(jì)應(yīng)納入社會環(huán)境審計(jì)的內(nèi)容。
The countermeasures and suggestions are proposed in the following aspects : to understand the economical responsibility audit of leading cadres properly ; to keep the audit order strictly , make the focal points of audit clear and bring forward new methods of audit ; to establish and perfect the system of economical responsibility audit ; and to raise the caliber of audit staff 提出正確認(rèn)識領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì);嚴(yán)格審計(jì)工作秋序、明確審計(jì)重點(diǎn)、創(chuàng)新審計(jì)方法;建立健全經(jīng)濟(jì)責(zé)任審計(jì)制度;提高審計(jì)人員素質(zhì)的措施與建議。