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(huì)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(huì)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(huì)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(huì)環(huán)境審計(jì)的內(nèi)容。