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目前,美国和其它工业化国家的审计部门开始针对企业的环境问题而展开环境审计。环境审计的目的是评估企业的生产和经营管理对环境所造成的影响。环境审计按目的可分四类:一是法定审计。即依法对
At present, the auditing departments of the United States and other industrialized countries began to conduct environmental audits on the environmental issues of the company. The purpose of the environmental audit is to assess the impact of the production and business management of the company on the environment. Environmental audit can be divided into four categories according to purpose: First, statutory audit. That is according to the law