环境审计准则构成要素初探

Research on the Integrant Part of Environment Auditing Criterion

环境审计在我国已经具有了一定的实践基础,环境审计的有效开展需要环境审计准则的指导。环境审计准则以常规审计准则为基础,内容上突出环境审计与常规审计的不同之处。环境审计准则的构建离不开对于环境审计准则构成要素的探讨。

Environmental auditing has had certain practice foundation in our country. Effective development of environmental auditing needs the instruction of environment auditing criterion. Environment auditing criterion is based on normal auditing criterion. It shows the different between environmental auditing and normal auditing. Environment auditing criterion needs the integrant parts. The result of questionnaire survey shows the different between environmental auditing and normal auditing. On the base, the integrant parts of environment auditing criterion are decided. Then we analyze the specialties of integrant parts and introduce the difference integrant parts of environment auditing criterion from normal auditing criterion.