A Study On The Construction Of Environment Audit Standards

With the rapid development of science and technology, the capability of transforming the nature for people improved constantly. This caused a series of environment problems inevitably, which hurt the production and people's life. It is crucial that how to form the virtuous cycle of economic development and environment conservation. Environmental audit is a positive response for human to deal with the ecological environment deterioration and maintain sustainable development. It has great practical significance. It could improve the situation of valuing economic development but neglecting environment protection to some extent. Along with variety of environment problems and globalization of influences, environmental audit will become more and more complicated. But the normal audit standards were inefficient. So specialized audit standard is desired urgently. 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. At the present, it lacks environmental audit regulations and systems like this in China. Therefore, the study on the construction of environmental auditing standards has important theoretical and practical significance.It has made some theoretical achievement on environmental auditing standards in foreign countries already, and implemented in varying degrees. These guidelines provide a reference to the construction of environmental auditing standards. Based on the comparative analysis of foreign environmental auditing standards, the paper recognized that construction of environmental auditing standards should base on auditing standards; for constructing environment auditing standard it should pay attention to strengthening the legally binding of general standards about auditors'professional ethics ; it should include contingency plans; when applying the judging indices ,it should select targeted; and it should strengthen the early warning of environmental audit reports.In this paper, according to Trusteeship Opinion, Transaction Cost and Environmental Resource Value theory and the principles of expansibility, objectivity, effectiveness and hierarchy, it constructed environmental auditing standards, which included general standard, performing standard and reporting standard. Each standard regulated the main elements and unique elements from normal audit. In these standards, it added the environmental audit trailing reports, in order to understand the long-term impact of environmental matters for human, and it perfected the reporting standards. Finally, this paper put forward some advise about implementing the environmental auditing standards, including raising people's environmental awareness, consummating environment protection law system, disclosing environment accounting information compulsorily, and improving auditors'professional quality.