Research On Environmental Auditing Standards

Since the appearance of the Environmental Audit, all the countries in the world have made great efforts to try to put it into practice, by setting up proper regulations, the purpose of the thesis is to research on the Environmental Auditing Standards hoping to make contribution to put Environmental Audit into effect.The thesis is composed of 6 parts. The first part emphasizes on the 3 Guidelines for environmental auditing issued by Chinese government, professional standards for the professional practice issued by CPEA, which show the efforts made by scholars at home & abroad. The second part is the basis of the whole, which explores farther the content of Environmental Auditing Standards, including analyzing the basic concepts of Environmental Audit, by using economic methods, pointing out the necessity and possibility of setting up Environmental Auditing Standards, and probing into the theory on which the Environmental Auditing Standards are based. The third, the fourth & the fifth are the key parts, including the systematic design of Environmental Auditing Standards; brief explanation of every provision in the standards and realization of the relationship concerned. The last part prospects the future development of this field.The desire of researching on this theme is to expedite the implement of Environmental Audit under the regulation of Environmental Auditing Standards and to urge people to made rational use of environment resources.