Research On Some Theoretical And Practical Issues Of Environmental Audit Report

Under the "four comprehensive" new normal environment,environmental auditing has become a routine audit carried out by the national audit institutions.Environmental auditing report is the carrier and information related to environmental audit results,which has important application value,at the same time,the audit report is also a reflection of the level of development of environmental audit,environmental audit reflects a growing trend.Based on the principal-agent theory,information theory,signal theory and environmental management and resource conservation as a basic theory of environmental audit report,report to the foreign environmental audit for reference,discusses the theoretical elements of the environmental auditing report of the nature,objectives,classification,principles and mode selection of the audit report,describes three a common type of environmental auditing report,environmental financial audit report,environmental compliance audit report and environmental performance audit report,which reflect the certification audit,governance behavior of environmental governance information legal compliance and normative audit and environmental governance activities based comprehensive performance audit,environmental audit practice reflects the low to the spiral of high rise development.Taking N city environmental audit as an example,this paper expounds the development process of environmental auditing from information audit to behavior audit and then to comprehensive audit,and illustrates the basic contents and main features of the three types of audit reports.At the same time,pointed out the problems and difficulties existing in the environmental audit report preparation and application,and puts forward some countermeasures and suggestions to improve the environmental auditing report,put forward the environmental audit results announcement,economic responsibility audit and environment audit organically,improve the technical content,environmental audit report of the audit results to implement and promote environmental transformation,strengthening environmental auditing report normative and theoretical research of the basic trend of development of environmental auditing report.