资源环境审计方法研究

On the Means of Resources and Environment Auditing

资源环境审计的重要性与审计方法不足之间的矛盾一直存在。资源环境稀缺性、动态性、系统性、多样性的特点,影响着资源环境审计的开展,因此,要通过创新资源环境审计取证手段和审计组织的方式等方法,提高资源环境审计的效率。

The contradiction between the importance and the lack of audit methods of environ- mental audit has always been there. The characteristics of resources and environment like its scarcity, dynamic nature, system and diversity, are affecting the resources and environment auditing. Therefore, through innovative means of obtaining evidence and audit organization, the efficiency of resources and environment auditing can be improved.