析环境审计对ISO14000的借鉴  

Environmental Auditing with Reference to ISO14000

作　　者：陈思维[1] 

机构地区：[1]南京审计学院国际审计学院,江苏南京210029

出　　处：《审计与经济研究》2006年第5期8-12,共5页Journal of Audit & Economics

摘　　要：ISO14000环境系列标准和环境审计的关系如何,尤其是环境审计中如何借鉴ISO14000的问题,尽管受到广泛关注但始终未得到认真的研究和解决。本文以近年来对该问题研究的结果为背景,对环境审核与环境绩效审计之间的关系进行辨析,在此基础上提出环境审计应该从评价标准和最佳实务支持两方面对ISO14000进行借鉴。The relationship between serial ISO14000 environmental standards and environmental auditing has been much discussed, especially the question on how to draw lessons from ISO14000. This paper first makes a survey of the background in this regard, and then analyses the relationship between environmental auditing and environmental performance auditing, and finally proposes the lessons should be drawn are appraisal standards as the best support practice.

关 键 词：环境绩效审计 环境审核 评价标准 最佳实务支持 

分 类 号：F239.6[经济管理—会计学]