Comparative Research On Enviromental Auditing Of Different Auditing Subjects

The cost of remarkable achievements of human society is the destruction and excessive exploitation of natural resources made by human being. The emergence of environmental crisis made all countries in the world aware of the concept of "sustainable development" and starts to incorporate it into the coordination of relationship among economy, society and environment. As an effective economic supervision mechanism, the environmental auditing is conducive to ensuring the environmental benefit in economic decision-making. Accordingly, it is highly recommended by the government and enterprises.The environmental auditing subjects are the main implementers of the environmental auditing activities, which may affect and determine the quality, efficiency and development of environmental auditing. However, the environmental auditing subjects in China are experiencing unbalanced development. Both social auditing organizations and internal auditing institutions failed to effectively participate in environmental auditing activities except for the national auditing institutions actively engaged in further exploration, which has severely hampered the promotion of environmental auditing in China.The purpose of this paper is to explore the similarities and differences of government auditing institutions, social auditing organizations and internal auditing institutions, and conclude their respective law of development and the characteristic requirements embodied in the course of implementation of auditing activities by analyzing the framework of theory from their respective perspectives and comparing the motives, objectives, contents, methods, reports and risks of them. In this paper, SWOT analysis is adopted for overall comparison, which is mainly used to expound the advantages, disadvantages, opportunities and threats of those three environmental auditing subjects, so as to summarize their respective favorable potential and the differences in auditing effect. Based on the SWOT analysis, this paper combines the characteristics required by different types of environmental auditing, intends to establish the selection mechanism for environmental auditing subjects in China, determine the division of functions for environmental auditing subjects, and finally put forward the following measures for the improvement of mechanism in accordance with principle of fairness and costing:establishing environmental auditing criteria and standards, enhancing environmental awareness, improving disclosure of environmental reports and developing talent for environmental auditing.