外文翻譯--環(huán)境審計(jì)審計(jì)理論缺口

1、<p>　　中文4390字，2267單詞</p><p><b>　　原文一：</b></p><p>　　Environmental auditing: the audit theory gap</p><p>　　The international accounting profession is actively seeking

2、 opportunities to position itself within the potentially lucrative environmental audit market. To date, accountants have utilized a number of strategies to advocate for a greater role in this field. These strategies have

3、 primarily focused on attempts to establish the ability of accountants to orchestrate environmental audits. As a short term alternative to a direct management role in environmental audits. However, accountants appear to

4、h</p><p>　　Introduction to environmental auditing</p><p>　　The term 'environmental audit' is not yet a commonly interpreted term. At present it is used both in practice and in the litera

5、ture to refer to a wide range of environmental assessments and reviews. For example, a recent publication jointly sponsored by IFAC and AARF referred to environmental audits as including:</p><p>　　? assessme

6、nt of site contamination;</p><p>　　? environmental impact assessments of planned investments;</p><p>　　? environmental due diligence audits (pre-acquisition audits);</p><p>　　? the

7、audit of corporate environmental performance reports; </p><p>　　? the audit of the entity's compliance with environmental laws and regulations.</p><p>　　An environmental audit is a systemati

8、c, documented verification process of objectively obtaining and evaluating audit evidence to determine whether specified environmental activities, events, conditions, management systems, or information about these matter

9、s conform with audit criteria, and communicating the results of this process to the client. </p><p>　　Essential knowledge for environmental auditors: an audit theory gap</p><p>　　The accounting

10、literature to date has focused on seeking a direct role for accountants in the environmental audit process. In particular, it has focused on trying to advocate that accountants can and should undertake the principal role

11、 of coordinating environmental audits. However, the literature has not addressed in any depth alternative opportunities for the accounting profession to contribute their knowledge to the environmental auditing field. One

12、 such 'niche market' that could be targeted b</p><p>　　Surveys conducted by Tozer and Mathews (1994) in New Zealand and Mathews, Tozer and Mathews (1995) in Australia indicated that most environmenta

13、l audits are conducted by individuals with skills/knowledge predominantly in the areas of civil and industrial engineering and biological and chemical sciences. Other skills/knowledge utilized were ecology, conservation,

14、 resource/waste management and legal skills (see table 1). No respondents employed accountants to conduct environmental audits. </p><p>　　Table 1 - Skills and knowledge of internal staff members and external

15、 experts employed by organizations performing environmental audits in Australia and New Zealand.</p><p>　　Note: 'The number of organizational respondents will not equal the total of the staff/expert disc

16、iplines utilized as some respondents utilize more than one discipline group'.</p><p>　　Establishing relevance</p><p>　　Attempts to establish the relevance of accountants' knowledge to th

17、e practice of environmental auditing are widespread in the accounting literature. Publications by professional accounting bodies and accounting practitioners throughout the world commonly acknowledge the potential for in

18、ternal and external accountants to contribute to the conduct of environmental audits. Academics argue that accounting practitioners have the skills and knowledge to enable them to contribute as both members and le</p&

19、gt;<p>　　While accountants may not have the range of skills necessary to conduct an environmental audit, they are well positioned to play a pivotal role as part of the audit team. The accountant is able to provide

20、 input with regard to the verification of financial data, cost-benefit analysis, compliance status and the design and implementation of EMS to capture and utilize the required environmental information, (emphasis added).

21、For example, the ISO 14012 definition above notes that environmental audits </p><p>　　(1) systematic evaluation;</p><p>　　(2) documented evaluation;</p><p>　　(3) objective driven ev

22、aluation;</p><p>　　for the purpose of evaluating control by management and compliance with environmental regulatory requirements. These requirements are similar to those for financial audit and audit related

23、 services where the range of engagements are defined as to:</p><p>　　(1) involve a systematic examination for which audit-based skills;</p><p>　　(2) can be applied to an accountability matter th

24、at is capable of evaluation against reasonable criteria; </p><p>　　(3) result in an independent, written report that provides assurance or information from which the user can derive assurance;</p><

25、;p>　　Accountants thus argue that the commonalities between the principles of financial auditing and environmental auditing allow their expertise in financial auditing to be applied to the conduct of environmental audi

26、ts. </p><p>　　In summary, the accounting profession has argued that accountants are qualified to play a significant role in the provision of environmental audit services. Such relevance is based on accountan

27、ts' expertise in 'audit procedures, processes and techniques' that can be applied to many types of assessment, including environmental audits.</p><p>　　Establishing superiority</p><p&g

28、t;　　Accountants are particularly focused on promoting the relevance of their auditing expertise in the growing market for systems based environmental audits. As noted earlier, environmental audits have, to date, been pri

29、marily focused on compliance with technical standards. Compliance audits are concerned with ascertaining the degree of compliance by an organization with applicable technical regulations or legislation. Environmental per

30、formance requirements now address specific aspects of air, land </p><p>　　As public awareness of the environmental impacts of the behaviour of corporations and individuals has grown over the last decade, ind

31、ustry and government regulators have responded by enacting new regulations and by imposing increasingly severe penalties for non compliance. Proactive management of environmental matters has thus become an important cons

32、ideration for many organizations. In response to such demands, many tools have been promoted to facilitate and support responses to the growing com</p><p>　　not about managing the environment but about manag

33、ing people and organization—about culture change, changing attitudes and guiding behaviour. They are all about demonstrating commitment to environmental protection and the integration of environment management with every

34、day business decisions and practices.</p><p>　　These environmental management tools cut across accepted organizational, functional and disciplinary boundaries, requiring a blend of management and technical s

35、kills. In order for management to monitor the effectiveness of such systems and to justify the content of reports to external stakeholders, such systems require auditing. These audits may comprise EMS audits, product lif

36、e-cycle audits, and waste audits. Such audits will need to go beyond an evaluation of compliance with specific regulatio</p><p>　　Accountants have also utilised their experience with financial audits in thei

37、r attempts to subordinate the knowledge of other professional groups involved with the conduct of environmental audits. Financial auditors have a long tradition of relying on the work of non-accounting specialists to pro

38、vide additional skills required for the conduct of audits and have established extensive guidelines governing reliance on such outside expertise (see, for example, AUS 606: Using the Work of an Expert). </p><p

39、>　　The potential for an accounting profession contribution</p><p>　　The existing efforts by the accounting profession to establish a position within the environmental audit field have been summarised usin

40、g Power's strategic framework. This set of strategies will again be adopted in this section to structure a consideration of the potential for both individual accountants and the accounting profession to advocate for

41、an education role in the environmental audit field. The successful application of these strategies should raise an awareness of the need for improve</p><p>　　Establishing relevance</p><p>　　The

42、leading international environmental audit standard setting body, the International Organization for Standardization (ISO), has clearly established the need for all environmental audits to be 'conducted according to d

43、ocumented and well-defined methodologies' (ISO 14010 1995, para 5.4). In order to do this, environmental auditors are required to possess an understanding of 'audit procedures, processes and techniques'(ISO 1

44、4012 1995, para 4). However, the ISO has not explicated the underlying k</p><p>　　Establishing superiority</p><p>　　Power's description of accountants' strategic responses to the environ

45、mental audit market argues that establishing the superiority of accountants' know-how has been undertaken by promoting accountants' knowledge as more central to the environmental audit than the knowledge of their

46、 competitors. Thus promoting an environmental audit education role for accountants will require accountants to, first, market the need for such skills and, second, to highlight the 'audit theory gap' in the knowl

47、edge b</p><p>　　First, the existence of the 'audit theory gap' may suggest that the importance of such knowledge is not widely appreciated by those training or using the work of environmental auditor

48、s. The accounting profession could thus play an advocacy role by promoting the benefits to be derived from audits grounded in a sound understanding of audit theory. Such a role would require the accounting profession to

49、lobby bodies such as: local and national environmental legislators; environmental protection auth</p><p>　　Second, as the majority of environmental audit training is presently delivered through post-qualific

50、ation commercial courses, the accounting profession (both as a group and as individuals) should actively seek to work with the organizations developing such training courses to ensure the programs are based on, and provi

51、de, a sufficient knowledge of 'core' audit theory. Although undergraduate and postgraduate engineering and science courses presently incorporate little environmental audit content,</p><p>　　Conclusio

52、n</p><p>　　In conclusion, individual accountants and the professional accounting bodies have been seen to have adopted a series of strategies focused on establishing a managerial role for accountants within

53、the environmental audit market. However, little consideration has been given to alternative roles for accountants in this emerging field. This paper argues that the literature has not addressed an important potential con

54、tribution that could be made by accountants to closing the 'audit theory gap' that a</p><p>　　Material Source: Nederland.. Accounting Forum[J], Jun 2000</p><p><b>　　譯文一：</b>&

55、lt;/p><p>　　環(huán)境審計(jì):審計(jì)理論缺口</p><p>　　隨著經(jīng)濟(jì)的發(fā)展，人類的生存環(huán)境正受到嚴(yán)重的破壞，環(huán)境污染已成為全球化的問題，國際會計(jì)職業(yè)界正積極尋找能夠準(zhǔn)確定位擁有無限潛力的環(huán)境審計(jì)市場的最好時(shí)機(jī)。到目前為止，注冊會計(jì)師仍為之努力，他們運(yùn)用大量的環(huán)境監(jiān)督和治理的手段，倡導(dǎo)能在環(huán)境審計(jì)領(lǐng)域發(fā)揮更大的作用。這些戰(zhàn)略的運(yùn)用主要集中在嘗試建立注冊會計(jì)師的執(zhí)業(yè)能力體系，以協(xié)調(diào)環(huán)境審計(jì)

56、工作。注冊會計(jì)師在環(huán)境審計(jì)中扮演短期替代品的角色，直接行使管理企業(yè)環(huán)境的權(quán)利。然而，形勢不容樂觀，注冊會計(jì)師在環(huán)境審計(jì)領(lǐng)域取得一定成果時(shí)遇到了瓶頸。本文對會計(jì)人員的專業(yè)知識與環(huán)境審計(jì)進(jìn)行了相關(guān)性分析，并指出會計(jì)人員在環(huán)境審計(jì)實(shí)施中所占的優(yōu)勢，最后就會計(jì)職業(yè)界怎樣才能在環(huán)境審計(jì)中扮演重要角色提出了幾點(diǎn)建議。</p><p><b>　　一、闡述環(huán)境審計(jì)</b></p><p

57、>　　國際審計(jì)界對術(shù)語“環(huán)境審計(jì)”一詞并不是進(jìn)行一般意義上的解釋。目前它常常被應(yīng)用在實(shí)踐當(dāng)中并且國際上所指的環(huán)境審計(jì)有更寬泛的內(nèi)容：除了包括傳統(tǒng)觀念下對環(huán)保資金籌集、使用情況的財(cái)務(wù)審計(jì)，對有關(guān)組織的業(yè)務(wù)活動(dòng)是否符合環(huán)境法律法規(guī)進(jìn)行的合規(guī)性審計(jì)，對有關(guān)組織的環(huán)境管理責(zé)任及其工作成果進(jìn)行的績效審計(jì)，由環(huán)境管理機(jī)構(gòu)對所管轄范圍內(nèi)單位的審核稽查，環(huán)境管理體系認(rèn)證機(jī)構(gòu)的工作人員對被認(rèn)證組織是否達(dá)到了其有關(guān)要求而進(jìn)行的考核外；還可以是環(huán)境咨詢

58、服務(wù)、對場所的評價(jià)，對機(jī)器設(shè)備進(jìn)行的全面環(huán)境檢查，乃至對有關(guān)活動(dòng)實(shí)際和潛在的環(huán)境影響進(jìn)行衡量的專門技術(shù)。例如，最近一份由國際會計(jì)師聯(lián)合會和贊助商AARF共同合編出版的刊物，綜覽多方對環(huán)境審計(jì)的定義，構(gòu)建如下框架：</p><p>　　（一）、對場所污染的評價(jià)；</p><p>　?。ǘ?、對擬投資項(xiàng)目的環(huán)境影響評價(jià)；</p><p>　?。ㄈ?、環(huán)境應(yīng)有關(guān)注審計(jì)(購

59、買前審計(jì))；</p><p>　　（四）、對企業(yè)環(huán)境績效報(bào)告的審計(jì)；</p><p>　?。ㄎ澹⒃搶?shí)體的合規(guī)性審計(jì)；</p><p>　　環(huán)境審計(jì)是一項(xiàng)管理工具，它對于環(huán)境組織、環(huán)境管理和儀器設(shè)備是否發(fā)揮作用進(jìn)行系統(tǒng)的、文化的、定期的和客觀的評價(jià)，其目的在于通過以下兩個(gè)方面來幫助保護(hù)環(huán)境：一是簡化環(huán)境活動(dòng)的管理；二是評定公司政策與環(huán)境要求的一致性，公司政策要滿足環(huán)

60、境管理的要求。</p><p>　　二、環(huán)境審計(jì)人員的知識體系：審計(jì)理論差距</p><p>　　迄今為止，會計(jì)專業(yè)文獻(xiàn)對環(huán)境審計(jì)的論述主要集中在環(huán)境審計(jì)過程中環(huán)境審計(jì)人員的準(zhǔn)確定位上。特別是，它的重點(diǎn)就是要倡導(dǎo)環(huán)境審計(jì)人員能夠甚至是必須承擔(dān)起協(xié)調(diào)環(huán)境審計(jì)的責(zé)任。然而，文獻(xiàn)中并沒有針對會計(jì)人員在環(huán)境審計(jì)領(lǐng)域運(yùn)用自身專業(yè)技能進(jìn)行審計(jì)這一特性，進(jìn)行深入研究?！袄袌觥钡膽?zhàn)略是指企業(yè)選定一個(gè)很

61、小的產(chǎn)品或服務(wù)領(lǐng)域，集中力量進(jìn)入并成為領(lǐng)先者，從當(dāng)?shù)厥袌龅饺珖俚饺?，同時(shí)建立各種壁壘，逐漸形成持久的競爭優(yōu)勢。雖然環(huán)境審計(jì)的潛在性有助于會計(jì)人員的職業(yè)素質(zhì)和專業(yè)技能的培養(yǎng)，會計(jì)類刊物只是略微提及（例如，參考文獻(xiàn)：《Limberg研究所的費(fèi)用和電力研究》），這一問題還沒有得到任何直接或詳細(xì)的處理結(jié)果。因此，本節(jié)旨在環(huán)境審計(jì)人員對審計(jì)理論和實(shí)踐有新的領(lǐng)悟。通過比較目前澳大利亞的環(huán)境審計(jì)人員的職業(yè)素質(zhì)和專業(yè)技能分析其實(shí)際的審計(jì)能力。<

62、;/p><p>　　1994年Tozer和Mathews合作在新西蘭的調(diào)查以及Mathews，Tozer和Mathews先后于1995年在澳大利亞所進(jìn)行的調(diào)查顯示：大多數(shù)的環(huán)境審計(jì)業(yè)務(wù)都是由擁有土木工程學(xué)、工業(yè)工程和生物化學(xué)工程等領(lǐng)域知識的內(nèi)部工作人員來實(shí)施，其它涉及到的知識包括：生態(tài)學(xué)、自然資源保護(hù)學(xué)、資源/廢棄物的管理學(xué)以及法律知識（見表一）。沒有任何一個(gè)調(diào)查對象去聘請環(huán)境審計(jì)專家進(jìn)行環(huán)境審計(jì)。</p>

63、;<p>　　表1 澳大利亞和新西蘭開展環(huán)境審計(jì)工作中內(nèi)部工作人員與環(huán)境審計(jì)人員</p><p>　　施展技術(shù)和經(jīng)驗(yàn)的參與程度分析表</p><p>　　注：環(huán)境審計(jì)工作中的受訪總?cè)藬?shù)并不等同于內(nèi)部工作人員/環(huán)境審計(jì)人員的總?cè)藬?shù)。</p><p>　　三、 會計(jì)人員的專業(yè)知識與環(huán)境審計(jì)的相關(guān)性分析及其在環(huán)境審計(jì)實(shí)施中所占的優(yōu)勢</p>&

64、lt;p>　　1、環(huán)境審計(jì)人員的專業(yè)知識與環(huán)境審計(jì)的相關(guān)性分析</p><p>　　環(huán)境審計(jì)人員并沒有如其可能的那樣，廣泛地介入到不斷改變的環(huán)境議題之中。更令人擔(dān)憂的是，人們普遍認(rèn)為，會計(jì)人員的傳統(tǒng)方法無法適應(yīng)環(huán)境的變革；同時(shí)有案例表明，在環(huán)境領(lǐng)域，會計(jì)人員仍然很少將其轉(zhuǎn)化為實(shí)踐。在環(huán)境審計(jì)這個(gè)日益重要的領(lǐng)域中，會計(jì)職業(yè)界要做的努力就是要樹立一個(gè)可供選擇的目標(biāo)為其自身定位。問題的爭議是會計(jì)人員是否對環(huán)境審計(jì)

65、有所幫助，環(huán)境管理研究所列舉了主要爭議，諸如環(huán)境管理技能的不足，本職工作能力的不足。在澳大利亞的一份專業(yè)期刊中，Wilmshurst和Frost曾指出：</p><p>　　盡管會計(jì)人員的知識層面不足以去實(shí)施環(huán)境審計(jì)，但是作為審計(jì)團(tuán)隊(duì)的一部分，他們?nèi)云鹬P(guān)鍵的作用。會計(jì)人員能夠?yàn)榄h(huán)境信息提供關(guān)于財(cái)務(wù)數(shù)據(jù)、成本收益和合規(guī)性的分析。環(huán)境審計(jì)中涉及到系統(tǒng)評價(jià)、證據(jù)評價(jià)和客觀因素評價(jià)等，是為了評價(jià)管理當(dāng)局是否遵守了環(huán)境法

66、律法規(guī)，這些需求與財(cái)務(wù)審計(jì)是相似的，其約定的審計(jì)服務(wù)范圍包括：運(yùn)用審計(jì)基本技能進(jìn)行系統(tǒng)檢查；管理當(dāng)局的受托情況是否違背了原則；出具獨(dú)立公正的審計(jì)報(bào)告，并向報(bào)告使用者保證其客觀性。例如，ISO14012《環(huán)境審計(jì)準(zhǔn)則》對環(huán)境審計(jì)的定義：</p><p>　?。?）、系統(tǒng)的評價(jià)；</p><p>　　（2）、記錄的評價(jià)；</p><p>　?。?）、目標(biāo)導(dǎo)向的評價(jià)；&l

67、t;/p><p>　　為了達(dá)到控制管理系統(tǒng)和環(huán)境監(jiān)管規(guī)定的要求，這些要求類似于財(cái)務(wù)審計(jì)和審計(jì)相關(guān)業(yè)務(wù)約定范圍內(nèi)定義的：</p><p>　?。?）、審計(jì)基礎(chǔ)理論體系；</p><p>　　（2）、應(yīng)用于問責(zé)事項(xiàng)給予合理的評價(jià)標(biāo)準(zhǔn)；</p><p>　?。?）、在實(shí)施審計(jì)工作的基礎(chǔ)上對被審計(jì)單位發(fā)表審計(jì)意見的書面文件，能夠在一定程度上對被審計(jì)單位起

68、到保護(hù)作用；</p><p>　　因而，會計(jì)人員指出，財(cái)務(wù)審計(jì)和環(huán)境審計(jì)在原則上有共性，即能把財(cái)務(wù)審計(jì)的專業(yè)技能運(yùn)用到環(huán)境審計(jì)的實(shí)施中。在ISO14012和其他一些環(huán)境審計(jì)人員資格鑒定的文件中指出：會計(jì)人員在“審計(jì)程序、步驟和方法”上有其他職業(yè)團(tuán)體所不可比擬的優(yōu)勢。</p><p>　　總之，國際會計(jì)職業(yè)界聲稱，會計(jì)人員能夠在環(huán)境審計(jì)中扮演重要角色，其相關(guān)性是基于會計(jì)人員的專業(yè)技能（審計(jì)程

69、序、步驟和方法）能夠運(yùn)用到各類評價(jià)中，包括環(huán)境審計(jì)在內(nèi)。</p><p>　　2、會計(jì)人員在環(huán)境審計(jì)實(shí)施中所占的優(yōu)勢</p><p>　　僅憑會計(jì)人員的專業(yè)技能和環(huán)境審計(jì)具有相關(guān)性這一點(diǎn)，還不足以證明其能在環(huán)境審計(jì)中扮演重要角色。環(huán)境審計(jì)師著眼于運(yùn)用審計(jì)相關(guān)性原則，促進(jìn)以環(huán)境審計(jì)為基礎(chǔ)的市場的不斷發(fā)展。如上所述，當(dāng)今的環(huán)境審計(jì)工作主要集中在遵循技術(shù)標(biāo)準(zhǔn)的層面。合規(guī)性審計(jì)關(guān)注于應(yīng)用技術(shù)法規(guī)立

70、法的機(jī)構(gòu)遵循相關(guān)法律法規(guī)的程度?，F(xiàn)在的環(huán)境現(xiàn)狀是要求解決空氣、土地和水的污染以及廢物管理和資源利用。這些法規(guī)的確立，促進(jìn)物理，化學(xué)和生物方面的科學(xué)家與環(huán)境審計(jì)師密切互動(dòng)交流，推進(jìn)環(huán)境審計(jì)的建設(shè)。</p><p>　　在過去的十幾年中，隨著公眾環(huán)保意識的日益增強(qiáng)，政府陸續(xù)制定和頒布了新的環(huán)境法律，同時(shí)對企業(yè)違反環(huán)境法的行為加大了懲罰力度，因而，環(huán)境管理成為很多組織首先要考慮的重要問題。為了對這一需求做出響應(yīng)，很多企

71、業(yè)采用了環(huán)境管理手段，包括環(huán)境管理體系、產(chǎn)品生命周期理論系統(tǒng)和廢棄物的綜合管理系統(tǒng)。這些系統(tǒng)包括：</p><p>　　不僅包括環(huán)境管理，還包括管理人員和有關(guān)文化變革，改變態(tài)度和行為的指導(dǎo)組織。他們都承諾保護(hù)環(huán)境并且在日常業(yè)務(wù)決策時(shí)實(shí)行環(huán)境管理一體化。輔助使用環(huán)境管理工具時(shí)，由于組織機(jī)構(gòu)，實(shí)用性和學(xué)科界限的不同，需要一個(gè)能使它們相融合的管理技能。這種制度要求審計(jì)的管理監(jiān)察等系統(tǒng)的有效性并向外部利益相關(guān)者發(fā)布審計(jì)報(bào)

72、告。環(huán)境審計(jì)可包括環(huán)境管理體系審核、產(chǎn)品生命周期的審計(jì)和審計(jì)損失浪費(fèi)。這種審計(jì)需要凌駕于具體的合規(guī)性法規(guī)之上，將它納入到相關(guān)管理審核和政府監(jiān)控系統(tǒng)。因?yàn)榫邆鋵I(yè)知識技能和管理控制系統(tǒng)方面的工作經(jīng)驗(yàn), 環(huán)境審計(jì)師再次重申他們獨(dú)有的審計(jì)協(xié)調(diào)方面的經(jīng)驗(yàn)比其他環(huán)境審計(jì)的參與者更勝一籌。</p><p>　　任何一種審計(jì)類型中審計(jì)理論與實(shí)務(wù)的基礎(chǔ)知識都是不可或缺的，審計(jì)步驟和程序方面的知識能夠確保高質(zhì)量環(huán)境審計(jì)的實(shí)施。毋庸

73、質(zhì)疑，當(dāng)會計(jì)人員具備了對管理與控制系統(tǒng)進(jìn)行評價(jià)的豐富知識和經(jīng)驗(yàn)的時(shí)候，相對于其他環(huán)境審計(jì)的參與者具備的知識來說，他們“獨(dú)有的專業(yè)技能”更適合進(jìn)行環(huán)境審計(jì)。另外，財(cái)務(wù)審計(jì)人員在聘用非會計(jì)專家對審計(jì)實(shí)施提供技能方面有著悠久的歷史，并且建立了全面的指導(dǎo)方針對外界專家進(jìn)行統(tǒng)一管理。會計(jì)人員吸收了財(cái)務(wù)審計(jì)的經(jīng)驗(yàn)，試圖聘請其他領(lǐng)域的專家，把其具備的知識融入到環(huán)境審計(jì)的實(shí)施中。</p><p>　　四、會計(jì)職業(yè)界在環(huán)境審計(jì)中扮

74、演重要角色</p><p>　　為了在欣欣向榮的環(huán)境審計(jì)領(lǐng)域謀求自己的一席之地，會計(jì)人員可以采取以下措施：在會計(jì)技能與環(huán)境審計(jì)基本知識要求之間建立相關(guān)性；把會計(jì)人員所具備的知識定位在環(huán)境審計(jì)技能的最高層。</p><p><b>　　確立相關(guān)性</b></p><p>　　國際標(biāo)準(zhǔn)化組織（ISO）作為環(huán)境審計(jì)標(biāo)準(zhǔn)體系的領(lǐng)導(dǎo)組織，已經(jīng)明確指出，環(huán)

75、境審計(jì)人員必須掌握“審計(jì)程序、步驟和方法”的知識。然而，ISO并沒有具體闡明采用哪些審計(jì)程序去實(shí)施正確有效的環(huán)境審計(jì)。會計(jì)職業(yè)團(tuán)體在自身領(lǐng)域中已經(jīng)確立了財(cái)務(wù)審計(jì)與環(huán)境審計(jì)之間的很多相似處，但是，會計(jì)界有必要把精力集中在研究究竟財(cái)務(wù)審計(jì)理論和方法中的哪些組成部分可以被運(yùn)用在環(huán)境審計(jì)中，這是我們會計(jì)界應(yīng)該努力的方向。</p><p><b>　　2、確立優(yōu)勢</b></p><

76、;p>　　Power指出，確立會計(jì)人員知識優(yōu)勢這一措施已經(jīng)成為與其他職業(yè)團(tuán)隊(duì)競爭的重中之重，因而，會計(jì)人員為了履行自己的職責(zé)，就應(yīng)該做到：</p><p>　?。?）目前環(huán)境審計(jì)人員存在“審計(jì)理論空白”的現(xiàn)象并沒有引起足夠的重視，因而，會計(jì)界應(yīng)當(dāng)為之充當(dāng)辯護(hù)者的角色。這就要求會計(jì)界向其他職業(yè)團(tuán)體游說，例如：地方性和國際性環(huán)境立法者；環(huán)境保護(hù)組織；使用環(huán)境審計(jì)報(bào)告的團(tuán)體以及為環(huán)境審計(jì)人員提供培訓(xùn)的組織。<

77、;/p><p>　?。?）目前大多數(shù)的環(huán)境審計(jì)培訓(xùn)都由具備資格的商業(yè)性組織提供，所以會計(jì)界應(yīng)當(dāng)主動(dòng)尋求與這些組織合作的機(jī)會，以保證其課程設(shè)置以核心審計(jì)理論為基礎(chǔ)。另外，會計(jì)專業(yè)院校應(yīng)該與工程學(xué)和自然科學(xué)院校共同設(shè)置課程，把審計(jì)理論內(nèi)容融入其中。</p><p>　　綜上所述，國家審計(jì)機(jī)關(guān)、政府部門內(nèi)部審計(jì)機(jī)構(gòu)及以獨(dú)立意識形態(tài)存在的注冊會計(jì)師三個(gè)主體采取了一系列優(yōu)化組合策略。在環(huán)境審計(jì)工作中側(cè)重

78、于建立績效管理體系，它包括有關(guān)環(huán)境保護(hù)及治理政策的制訂、政策的執(zhí)行、執(zhí)行的情況、執(zhí)行的效果等等，并根據(jù)審計(jì)結(jié)果提出審計(jì)建議。無論是企業(yè)內(nèi)部的還是外部環(huán)境審計(jì)人員，都可以通過在新的領(lǐng)域內(nèi)施展自己的技術(shù)和經(jīng)驗(yàn)參與進(jìn)來，但是，事實(shí)上，在全球范圍內(nèi)目前會計(jì)人員對環(huán)境審計(jì)的參與程度卻很低。本文認(rèn)為，目前的會計(jì)文獻(xiàn)中并沒有充分關(guān)注環(huán)境審計(jì)的潛在性，縮短由于環(huán)境審計(jì)人員的素質(zhì)和技能方面的教育程度和實(shí)際現(xiàn)狀的不同而存在的審計(jì)理論差距。國際會計(jì)職業(yè)界需要