环境审计准则

环境审计准则构成要素初探

Research on the Integrant Part of Environment Auditing Criterion

环境审计准则研究

Research on the Standards of Environmental Audit

二是通过介绍和分析国际上已有的环境审计准则并结合我国具体国情，来设计我国环境审计准则。

The other one is to design our environmental auditing standards mode by introducing the already existing international environmental auditing standards .

建立一套健全、有效可行的环境审计准则正是满足环境审计实务的需要。

It is the requirement of the environmental auditing performance to establish a set of sound , effective and practicable standards of environmental audit .

本文主要针对的问题是：目前由于我国环境审计准则的缺失，造成了我国环境审计实务难以有效开展。

The main problem is that the environmental auditing standards don 't exist in China and so it is difficult to effectively do the practice .

第三部分，在我国现有的审计准则体系的基础上，理清审计准则和环境审计准则的相互关系，经过对环境审计准则基本假设的分析，提出笔者对我国环境审计准则的一些建议。

Based on our existing auditing standards system , the third part of the thesis compares the auditing standards with the environmental auditing standards . Then it analyzes the basic assumption of environmental auditing standards and puts forwards some suggestions .

环境审计准则不仅是对环境审计理论体系的补充，而且是环境审计人员开展审计实务工作时必须依据的行为准则，它为评价环境审计工作质量和环境审计人员责任履行情况提供了权威标准。

Environmental auditing standards are not only the complement of environment audit theory system , but also the behavior guideline of audit practice for auditors . It offers authoritative standards for the judging the environmental auditing and environmental auditors ' performance .

笔者认为，现代风险导向审计是注册会计师审计模式的必然选择，是适应审计环境变化、审计准则国际协调及审计工作的客观要求。

What 's more , it is the objective request that adapts the change of the auditing circumstances and harmonizes the auditing standards .

目前，我国的环境审计工作缺乏这样一种制度规范，因此，开展环境审计准则的构建研究具有重要的理论和现实意义。

At the present , it lacks environmental audit regulations and systems like this in China .

通过因素碎石图发现环境审计目标的影响因素有4个维度：环境审计、会计准则维度，环境审计方法维度，环境审计外部需求维度以及审计人员能力维度。

Thirdly , the author finds four dimensions on environmental factors that affect environmental audit objectives : environmental auditing 、 accounting standards dimension , the dimension of environmental auditing methods , the external demand of environmental audit , as well as auditors ' ability dimension .

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。

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 .

基本要素在环境审计理论结构中必不可少，是构建环境审计理论结构的基础，包括环境审计目标、环境审计假设、环境审计原则、环境审计准则、环境审计方法、环境审计概念和环境审计本质；

It includes environmental auditing objective , environmental auditing postulates , environmental auditing principles , environmental auditing standards , environmental auditing methods , environmental auditing concepts and environmental auditing essence .