On Environmental Auditing In Development

With the rapid development of the economy and society, the rapid progress of industrialization, the accumulation of social wealth and the acceleration of urbanization, all these factors are affecting and damaging the fertile soil and the nature of the Chinese nation. Domestic experts and scholars have strongly appealed to environmental protection.

In view of this situation, the author discusses the importance of environmental auditing from the perspective of auditors.

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China is a developing country. In the process of industrialization and urbanization, there is still a lack of corresponding environmental protection theory and related environmental auditing theories, regulations, policies and a complete set of auditing system.

In the course of economic development, the strategy of first development and post governance is adopted. A large number of chemical enterprises, industrial manufacturing enterprises, paper making enterprises, printing and dyeing and weaving enterprises have been launched on the coast of China. Due to the lack of perfect real-time monitoring of environmental protection audit, there have been many pollution on rivers and lakes.

The pollution of Songhua River in Jilin chemical plant is an important example.

A large number of tall buildings have been built up. With the large area of farmland being reduced, the main reason is the large amount of sand bricks and tiles used in the construction.

The automobile has been increasing geometrically over the years, emitting a large amount of carbon dioxide and destroying the atmosphere. These cases illustrate the contradiction between economic development and the protection of circular economy, some of which are recognized by people, some of which are not yet realized.

Environment is the condition and essential factor for human survival and development.

In the process of industrialization and urbanization, we must protect the environment. Simply speaking, it is necessary to ensure the prevention of air, water and waste pollution, prevent the destruction of the atmosphere, prevent soil erosion, soil deterioration, and the expansion of deserts.

The nuclear leakage caused by Japan's earthquake and tsunami has also sounded the alarm for the global nuclear industry. The prevention of nuclear pollution has been an important issue. From the global perspective, we need to protect the extinction of species, the exhaustion of resources, the speed and quality of population development.

The United Nations Commission on environment and development, the environmental regulation agency, the "Greenpeace organization" of the people, China's "environment and Resources Committee", and the State Council's "environmental protection bureau" have actively launched a comprehensive work in the face of serious environmental damage.

China has established the legal system of environmental protection from the strategic height of industrial development and urbanization.

For example, "air pollution prevention and control law", "water pollution prevention law", "

"Environmental protection management law" and other laws and regulations have set up a legal basis for environmental auditing, with monitoring standards.

For environmental auditing, we have established laws, policies, standards and implementation of the organizational control system from the strategic height of economic development.

Theoretical circles, experts and scholars have perfected the theory of environmental protection and industrial development and their auditing system, making their environmental auditing work more operable and normative.

2, the characteristics of environmental audit.

On the basis of routine auditing, environmental auditing deepened the contents of auditing, expanded the connotation of auditing, and highlighted the characteristics of environmental protection.

Environmental protection audit is developed on the basis of traditional audit.

There are great differences between traditional audit and traditional audit. Traditional auditing mainly involves economic activities, financial data and various economic indicators.

Environmental auditing involves not only production and business activities, but also various fields of society, and even deep into the field of science and technology. The crisis of Japan's nuclear power plants has added new scope and new fields to environmental auditing. Meanwhile, the environmental protection audit has expanded the function of audit. Besides controlling the function of supervision, it also has many functions of evaluation, authentication, management and service.

It is necessary to control the management of environmental protection projects and prevent the poor quality of environmental protection projects, so as to achieve the desired effect of environmental governance.

The so-called environmental audit means that the government's audit institutions, internal audit institutions, certified public accountants, scientists and professionals supervise, evaluate and verify the impact of the environmental management system of the government and enterprises, groups, organizations, and the implementation of their economic activities and non economic activities on the environment, so as to enable them to achieve effective environmental protection, proper management and control, and enable the economy to continue to develop without causing environmental hazards.

Management determines whether the environmental control system of the organization is sufficient to ensure compliance with laws, regulations and internal policies.

Scientific Outlook on Development should be regarded as the soul and auditing guide of environmental auditing, so as to protect the natural environment from being destroyed.

Highly efficient operation and maintenance of the fundamental interests of the masses, adhere to the strategy of sustainable development, develop green recyclable economy, promote harmony between man and nature, and strengthen the supervision of large, abundant and green ecological environment.

Environmental auditing is to carry out the whole process of control and supervision in the process of large-scale industrialization, so as to prevent and control pollution, control pollution, and protect the ecological environment in the process of industrialization and urbanization.

Environmental audit can now be divided into seven categories: (1) compliance auditing; (2) environmental management system audit; (3) paction audit; (4) handling, storage and clearance of audit; (5) pollution prevention audit; (6) liability audit; (7) product audit.

With the establishment of environmental information system, the audit of environmental computers has laid the foundation for environmental auditing to go deep into the process of production economic activities, so that the process of large scale industrialization and environmental protection will develop together.

3, concluding remarks.

China's environmental protection as a vast territory and abundant resources is a basic national policy.

Environmental protection audit is to implement this basic national policy and make environmental protection auditing work clear and perfect.

Our environmental protection audit work should proceed from China's national conditions, learn from the advanced experience of foreign advanced countries in environmental auditing, integrate conventional auditing and environmental auditing, so that environmental auditing can be carried out in an all-round way.

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