摘要
环境审计是现代审计的一个新课题。本文从环境审计的历史现状谈起 ,就环境审计的概念结构、我国现阶段实施环境审计的必要性和可能性、我国环境审计的内容谈了自己的详细看法 ,并在此基础上提出了开展我国环境审计的具体构想。
WT5BZ] Environmental Auditing is a new auditing study. This article, by studing the historical and present condition of environmental auditing, elaborates the concept and structrue of environmental auditing, the necessity and possibility of carrying out environmental auditing, and the content of it in detail on the basis of the above. The auther puts forward particular propositions concerning developing environmental auditing in China. [WT4”HZ][
出处
《兰州商学院学报》
2001年第3期93-96,共4页
Journal of Lanzhou Commercial College
关键词
环境审计
联合审计
环境审计师
environmental auditing
coordinate audit
environmental auditor
