The Research Of Environmental Auditing

Environmental protection is conscious activities carried out by human beings in order to protect their habitat, develop and utilize natural resources in a reasonable manner, prevent pollution and other public hazards and ensure human existence and development. So environmental auditing appeared at that time. After it appeared, more and more people began to research it. But because it was a new subject, it had more fields that don't perfect.Based on the analysis of existing views of environmental auditing from both home and abroad, this paper will mainly analyze the theory about environmental auditing.In this paper, we'll use different ways to analyze the theory of environmental auditing. First we classify it to the field of auditing and establish the system of environmental auditing. Then base on the current situation of environmental auditing definition, we submit the frame of environmental auditing definition using the knowledge about auditing and environment. In this definition includes the principle part, object, content, motive and other elements. So we can know what is environmental auditing in the definition. After it, we discuss the key factor in the practice course of environmental auditing-the getting, arranging, analyzing of proof. At here we submit an important method to practice the environmental auditing: the test of experts. In order to prove the practice of environmental auditing, we analyze the way and process of environmental auditing. We explain the method, steps and report using the theory of auditing and environment. At last according to the theory of dialectic, the development of a thing is not only because of the inner cause, but also the outer cause. The theory of environmental auditing is the inner cause, but there are some things such as acquaintanceship and the methods about environmental auditing are affecting the system of environmental auditing. So in the forth part we mainly discuss the environments of environmental auditing. At last, we summarize the main content and the new views of the article. But the appear of a new subject can't become an integrated system in short time, so the development of environmental auditing theory must be abundance with the practice day to day.