社会审计与环境审计

Social Audit and Environment Audit

在中国 ,环境审计刚刚起步 ,而且只限于政府审计 ,同时也只是局限于财务审计 ,社会审计在环境审计方面还是空白 ,目前 ,在政府审计受到各种约束的情况下 ,环境保护当局及会计师行业管理机构应出台相关法规、行业准则 。

In China environment audit is quite immature,and is only restricted to government audit,meanwhile to financial audit.Social audit does nothing in environment audit field.Nowadays CPA should play full part in environment audit owing to much restrictions exerted on government audit.In order to protect envirornment,government and CPA profession administration institution should set down related statues and professional standards.