1、外文文献翻译原文ENVIRONMENTALAUDITINGTHEAUDITTHEORYGAPTHEINTERNATIONALACCOUNTINGPROFESSIONISACTIVELYSEEKINGOPPORTUNITIESTOPOSITIONITSELFWITHINTHEPOTENTIALLYLUCRATIVEENVIRONMENTALAUDITMARKETTODATE,ACCOUNTANTSHAVEUTILIZEDANUMBEROFSTRATEGIESTOADVOCATEFORAGREATERROLEINTHISFIELDTHESESTRATEGIESHAVEPRIMARILYFOCUSE
2、DONATTEMPTSTOESTABLISHTHEABILITYOFACCOUNTANTSTOORCHESTRATEENVIRONMENTALAUDITSASASHORTTERMALTERNATIVETOADIRECTMANAGEMENTROLEINENVIRONMENTALAUDITSHOWEVER,ACCOUNTANTSAPPEARTOHAVEHADLIMITEDSUCCESSINACHIEVINGSUCHOUTCOMESTHISPAPERPROPOSESTHATTHEACCOUNTINGPROFESSIONUTILIZETHEIREXPERTISETOFACILITATETRAINING
3、INAUDITTHEORYANDMETHODOLOGYTOOVERCOMETHESUBSTANTIALGAPSTHATCURRENTLYEXISTINTHEKNOWLEDGEBASEOFTHEPROFESSIONALGROUPSDOMINATINGTHECONDUCTOFENVIRONMENTALAUDITSINTRODUCTIONTOENVIRONMENTALAUDITINGTHETERMENVIRONMENTALAUDITISNOTYETACOMMONLYINTERPRETEDTERMATPRESENTITISUSEDBOTHINPRACTICEANDINTHELITERATURETORE
4、FERTOAWIDERANGEOFENVIRONMENTALASSESSMENTSANDREVIEWSFOREXAMPLE,ARECENTPUBLICATIONJOINTLYSPONSOREDBYIFACANDAARFREFERREDTOENVIRONMENTALAUDITSASINCLUDINGASSESSMENTOFSITECONTAMINATIONENVIRONMENTALIMPACTASSESSMENTSOFPLANNEDINVESTMENTSENVIRONMENTALDUEDILIGENCEAUDITSPREACQUISITIONAUDITSTHEAUDITOFCORPORATEEN
5、VIRONMENTALPERFORMANCEREPORTSTHEAUDITOFTHEENTITYSCOMPLIANCEWITHENVIRONMENTALLAWSANDREGULATIONSANENVIRONMENTALAUDITISASYSTEMATIC,DOCUMENTEDVERIFICATIONPROCESSOFOBJECTIVELYOBTAININGANDEVALUATINGAUDITEVIDENCETODETERMINEWHETHERSPECIFIEDENVIRONMENTALACTIVITIES,EVENTS,CONDITIONS,MANAGEMENTSYSTEMS,ORINFORM
6、ATIONABOUTTHESEMATTERSCONFORMWITHAUDITCRITERIA,ANDCOMMUNICATINGTHERESULTSOFTHISPROCESSTOTHECLIENTESSENTIALKNOWLEDGEFORENVIRONMENTALAUDITORSANAUDITTHEORYGAPTHEACCOUNTINGLITERATURETODATEHASFOCUSEDONSEEKINGADIRECTROLEFORACCOUNTANTSINTHEENVIRONMENTALAUDITPROCESSINPARTICULAR,ITHASFOCUSEDONTRYINGTOADVOCAT
7、ETHATACCOUNTANTSCANANDSHOULDUNDERTAKETHEPRINCIPALROLEOFCOORDINATINGENVIRONMENTALAUDITSHOWEVER,THELITERATUREHASNOTADDRESSEDINANYDEPTHALTERNATIVEOPPORTUNITIESFORTHEACCOUNTINGPROFESSIONTOCONTRIBUTETHEIRKNOWLEDGETOTHEENVIRONMENTALAUDITINGFIELDONESUCHNICHEMARKETTHATCOULDBETARGETEDBYACCOUNTANTSISTOCONTRIB
8、UTETOTHEEDUCATIONOFEXISTINGENVIRONMENTALAUDITORSBYUSINGTHEIRAUDITEXPERTISETOFILLGAPSIDENTIFIEDINTHEKNOWLEDGEBASEOFSUCHPRACTITIONERSWHILETHEPOTENTIALFORTHEACCOUNTINGPROFESSIONTOCONTRIBUTETOTHETRAININGOFENVIRONMENTALAUDITORSHASRECEIVEDANOCCASIONALPASSINGREFERENCEINACCOUNTINGPUBLICATIONSFOREXAMPLE,REFE
9、RENCESTOTHELIMBERGINSTITUTESSTUDYINFEEANDPOWER,THISPOINTHASNOTBEENDEALTWITHINANYDIRECTORDETAILEDMANNERTHISSECTIONTHUSSEEKSTODETERMINETHEREQUIREMENTSFORENVIRONMENTALAUDITORSTOHAVEANUNDERSTANDINGOFAUDITTHEORYANDPRACTICESUCHREQUIREMENTSWILLBECOMPAREDWITHAREVIEWOFTHEAUDITCOMPONENTOFTHEKNOWLEDGEBASEOFCUR
10、RENTENVIRONMENTALAUDITORSINAUSTRALIASURVEYSCONDUCTEDBYTOZERANDMATHEWS1994INNEWZEALANDANDMATHEWS,TOZERANDMATHEWS1995INAUSTRALIAINDICATEDTHATMOSTENVIRONMENTALAUDITSARECONDUCTEDBYINDIVIDUALSWITHSKILLS/KNOWLEDGEPREDOMINANTLYINTHEAREASOFCIVILANDINDUSTRIALENGINEERINGANDBIOLOGICALANDCHEMICALSCIENCESOTHERSK
11、ILLS/KNOWLEDGEUTILIZEDWEREECOLOGY,CONSERVATION,RESOURCE/WASTEMANAGEMENTANDLEGALSKILLSSEETABLE1NORESPONDENTSEMPLOYEDACCOUNTANTSTOCONDUCTENVIRONMENTALAUDITSTABLE1SKILLSANDKNOWLEDGEOFINTERNALSTAFFMEMBERSANDEXTERNALEXPERTSEMPLOYEDBYORGANIZATIONSPERFORMINGENVIRONMENTALAUDITSINAUSTRALIAANDNEWZEALANDINTERN
12、ALSTAFFEXTERNALEXPERTSNOOFSTAFFNOOFFIRMSUSINGKNOWLEDGE/SKILLS1995199419951994CIVILENGINEERING722957BIOLOGICALSCIENCE27CHEMICALSCIENCE10532237INDUSTRIALENGINEERING4716ECOLOGY3919CONSERVATION221431RESOURCE/WASTE111211MANAGEMENTLEGALSKILLS63114ACCOUNTING0021OTHER96TOTALNOOFRESPONDENTS80204413NOTETHENUM
13、BEROFORGANIZATIONALRESPONDENTSWILLNOTEQUALTHETOTALOFTHESTAFF/EXPERTDISCIPLINESUTILIZEDASSOMERESPONDENTSUTILIZEMORETHANONEDISCIPLINEGROUPESTABLISHINGRELEVANCEATTEMPTSTOESTABLISHTHERELEVANCEOFACCOUNTANTSKNOWLEDGETOTHEPRACTICEOFENVIRONMENTALAUDITINGAREWIDESPREADINTHEACCOUNTINGLITERATUREPUBLICATIONSBYPR
14、OFESSIONALACCOUNTINGBODIESANDACCOUNTINGPRACTITIONERSTHROUGHOUTTHEWORLDCOMMONLYACKNOWLEDGETHEPOTENTIALFORINTERNALANDEXTERNALACCOUNTANTSTOCONTRIBUTETOTHECONDUCTOFENVIRONMENTALAUDITSACADEMICSARGUETHATACCOUNTINGPRACTITIONERSHAVETHESKILLSANDKNOWLEDGETOENABLETHEMTOCONTRIBUTEASBOTHMEMBERSANDLEADERSOFENVIRO
15、NMENTALAUDITTEAMSFOREXAMPLE,WILMSHURSTANDFROSTRECENTLYCLAIMEDINANAUSTRALIANPROFESSIONALJOURNALTHATWHILEACCOUNTANTSMAYNOTHAVETHERANGEOFSKILLSNECESSARYTOCONDUCTANENVIRONMENTALAUDIT,THEYAREWELLPOSITIONEDTOPLAYAPIVOTALROLEASPARTOFTHEAUDITTEAMTHEACCOUNTANTISABLETOPROVIDEINPUTWITHREGARDTOTHEVERIFICATIONOF
16、FINANCIALDATA,COSTBENEFITANALYSIS,COMPLIANCESTATUSANDTHEDESIGNANDIMPLEMENTATIONOFEMSTOCAPTUREANDUTILIZETHEREQUIREDENVIRONMENTALINFORMATION,EMPHASISADDEDFOREXAMPLE,THEISO14012DEFINITIONABOVENOTESTHATENVIRONMENTALAUDITSINVOLVE1SYSTEMATICEVALUATION2DOCUMENTEDEVALUATION3OBJECTIVEDRIVENEVALUATIONFORTHEPU
17、RPOSEOFEVALUATINGCONTROLBYMANAGEMENTANDCOMPLIANCEWITHENVIRONMENTALREGULATORYREQUIREMENTSTHESEREQUIREMENTSARESIMILARTOTHOSEFORFINANCIALAUDITANDAUDITRELATEDSERVICESWHERETHERANGEOFENGAGEMENTSAREDEFINEDASTO1INVOLVEASYSTEMATICEXAMINATIONFORWHICHAUDITBASEDSKILLS2CANBEAPPLIEDTOANACCOUNTABILITYMATTERTHATISC
18、APABLEOFEVALUATIONAGAINSTREASONABLECRITERIA3RESULTINANINDEPENDENT,WRITTENREPORTTHATPROVIDESASSURANCEORINFORMATIONFROMWHICHTHEUSERCANDERIVEASSURANCEACCOUNTANTSTHUSARGUETHATTHECOMMONALITIESBETWEENTHEPRINCIPLESOFFINANCIALAUDITINGANDENVIRONMENTALAUDITINGALLOWTHEIREXPERTISEINFINANCIALAUDITINGTOBEAPPLIEDT
19、OTHECONDUCTOFENVIRONMENTALAUDITSINSUMMARY,THEACCOUNTINGPROFESSIONHASARGUEDTHATACCOUNTANTSAREQUALIFIEDTOPLAYASIGNIFICANTROLEINTHEPROVISIONOFENVIRONMENTALAUDITSERVICESSUCHRELEVANCEISBASEDONACCOUNTANTSEXPERTISEINAUDITPROCEDURES,PROCESSESANDTECHNIQUESTHATCANBEAPPLIEDTOMANYTYPESOFASSESSMENT,INCLUDINGENVI
20、RONMENTALAUDITSESTABLISHINGSUPERIORITYACCOUNTANTSAREPARTICULARLYFOCUSEDONPROMOTINGTHERELEVANCEOFTHEIRAUDITINGEXPERTISEINTHEGROWINGMARKETFORSYSTEMSBASEDENVIRONMENTALAUDITSASNOTEDEARLIER,ENVIRONMENTALAUDITSHAVE,TODATE,BEENPRIMARILYFOCUSEDONCOMPLIANCEWITHTECHNICALSTANDARDSCOMPLIANCEAUDITSARECONCERNEDWI
21、THASCERTAININGTHEDEGREEOFCOMPLIANCEBYANORGANIZATIONWITHAPPLICABLETECHNICALREGULATIONSORLEGISLATIONENVIRONMENTALPERFORMANCEREQUIREMENTSNOWADDRESSSPECIFICASPECTSOFAIR,LANDANDWATERPOLLUTIONANDWASTEANDRESOURCEMANAGEMENTASCERTAININGCOMPLIANCEWITHSUCHREGULATIONSISTHEREFOREAPPROPRIATELYUNDERTAKENBYENGINEER
22、SANDSCIENTISTSWITHKNOWLEDGEOFTHERELEVANTPHYSICAL,CHEMICALANDBIOLOGICALPROCESSESINTERACTINGWITHTHEENVIRONMENTASPUBLICAWARENESSOFTHEENVIRONMENTALIMPACTSOFTHEBEHAVIOUROFCORPORATIONSANDINDIVIDUALSHASGROWNOVERTHELASTDECADE,INDUSTRYANDGOVERNMENTREGULATORSHAVERESPONDEDBYENACTINGNEWREGULATIONSANDBYIMPOSINGI
23、NCREASINGLYSEVEREPENALTIESFORNONCOMPLIANCEPROACTIVEMANAGEMENTOFENVIRONMENTALMATTERSHASTHUSBECOMEANIMPORTANTCONSIDERATIONFORMANYORGANIZATIONSINRESPONSETOSUCHDEMANDS,MANYTOOLSHAVEBEENPROMOTEDTOFACILITATEANDSUPPORTRESPONSESTOTHEGROWINGCOMPLEXITYOFENVIRONMENTALCHALLENGESBEINGDIRECTEDATMANAGEMENTSUCHENVI
24、RONMENTALMANAGEMENTTOOLSNOWINCLUDEENVIRONMENTALMANAGEMENTSYSTEMSEMS,PRODUCTLIFECYCLEANALYSISCRADLETOGRAVEANALYSIS,ANDINTEGRATEDWASTEMANAGEMENTSYSTEMSSUCHSYSTEMSARENOTABOUTMANAGINGTHEENVIRONMENTBUTABOUTMANAGINGPEOPLEANDORGANIZATIONABOUTCULTURECHANGE,CHANGINGATTITUDESANDGUIDINGBEHAVIOURTHEYAREALLABOUT
25、DEMONSTRATINGCOMMITMENTTOENVIRONMENTALPROTECTIONANDTHEINTEGRATIONOFENVIRONMENTMANAGEMENTWITHEVERYDAYBUSINESSDECISIONSANDPRACTICESTHESEENVIRONMENTALMANAGEMENTTOOLSCUTACROSSACCEPTEDORGANIZATIONAL,FUNCTIONALANDDISCIPLINARYBOUNDARIES,REQUIRINGABLENDOFMANAGEMENTANDTECHNICALSKILLSINORDERFORMANAGEMENTTOMON
26、ITORTHEEFFECTIVENESSOFSUCHSYSTEMSANDTOJUSTIFYTHECONTENTOFREPORTSTOEXTERNALSTAKEHOLDERS,SUCHSYSTEMSREQUIREAUDITINGTHESEAUDITSMAYCOMPRISEEMSAUDITS,PRODUCTLIFECYCLEAUDITS,ANDWASTEAUDITSSUCHAUDITSWILLNEEDTOGOBEYONDANEVALUATIONOFCOMPLIANCEWITHSPECIFICREGULATIONTOINCORPORATEANEXAMINATIONOFTHEUNDERLYINGMAN
27、AGEMENTANDCONTROLSYSTEMSWITHINTHEORGANIZATIONASACCOUNTANTSHAVECONSIDERABLEKNOWLEDGEOF,ANDEXPERIENCEINTHEEVALUATIONOF,MANAGEMENTANDCONTROLSYSTEMS,THEYREWELLPOSITIONEDTOARGUETHATTHEIRUNIQUEEXPERTISEISMOREAPPROPRIATEFORTHECOORDINATIONOFSUCHAUDITSTHANTHETECHNICALKNOWLEDGEOFOTHERENVIRONMENTALAUDITPARTICI
28、PANTSACCOUNTANTSHAVEALSOUTILISEDTHEIREXPERIENCEWITHFINANCIALAUDITSINTHEIRATTEMPTSTOSUBORDINATETHEKNOWLEDGEOFOTHERPROFESSIONALGROUPSINVOLVEDWITHTHECONDUCTOFENVIRONMENTALAUDITSFINANCIALAUDITORSHAVEALONGTRADITIONOFRELYINGONTHEWORKOFNONACCOUNTINGSPECIALISTSTOPROVIDEADDITIONALSKILLSREQUIREDFORTHECONDUCTO
29、FAUDITSANDHAVEESTABLISHEDEXTENSIVEGUIDELINESGOVERNINGRELIANCEONSUCHOUTSIDEEXPERTISESEE,FOREXAMPLE,AUS606USINGTHEWORKOFANEXPERTACCOUNTINGCOMMENTATORSHAVEARGUEDTHATIFANACCOUNTANTWASTHEPRINCIPALAUDITORFORANENVIRONMENTALAUDIT,THEYWOULDBEABLETOENGAGETHESERVICESOFNECESSARYTECHNICALEXPERTSINAMANNERANALOGOU
30、STOTHEENGAGEMENTOFITANDVALUATIONEXPERTSINFINANCIALAUDITSTHISAPPROACHSUGGESTSTHATTHEPHYSICALVERIFICATIONWORKOFTECHNICALENVIRONMENTALSPECIALISTSISMERELYAROUTINECOMPONENTOFTHEMOREIMPORTANTFOCUSONSYSTEMSVERIFICATIONNECESSARYFORTHECONDUCTOFMANYTYPESOFENVIRONMENTALAUDITSASSUCH,THETECHNICALCOMPLIANCETESTIN
31、GCANBESUBCONTRACTEDOUTTOTECHNICALSPECIALISTSWHILETHEMANAGEMENTCONTROLSPECIALISTSARGUEDBYTHEACCOUNTINGPROFESSIONTOBETHEACCOUNTANTSCANGETONWITHTHECENTRALBUSINESSOFAUDITINGTHEACTUALSYSTEMSTHATCONTROLTHEPHYSICALENVIRONMENTALIMPACTSTHEPOTENTIALFORANACCOUNTINGPROFESSIONCONTRIBUTIONTHEEXISTINGEFFORTSBYTHEA
32、CCOUNTINGPROFESSIONTOESTABLISHAPOSITIONWITHINTHEENVIRONMENTALAUDITFIELDHAVEBEENSUMMARISEDUSINGPOWERSSTRATEGICFRAMEWORKTHISSETOFSTRATEGIESWILLAGAINBEADOPTEDINTHISSECTIONTOSTRUCTUREACONSIDERATIONOFTHEPOTENTIALFORBOTHINDIVIDUALACCOUNTANTSANDTHEACCOUNTINGPROFESSIONTOADVOCATEFORANEDUCATIONROLEINTHEENVIRO
33、NMENTALAUDITFIELDTHESUCCESSFULAPPLICATIONOFTHESESTRATEGIESSHOULDRAISEANAWARENESSOFTHENEEDFORIMPROVEDAUDITTHEORYANDMETHODOLOGYCONTENTINTHEEDUCATIONANDTRAININGPROGRAMSFORENVIRONMENTALAUDITORSITSHOULDALSOPROMOTETHEABILITYOFTHEACCOUNTINGPROFESSIONTOPROVIDESUCHEDUCATIONANDTOCONTRIBUTETOTHEONGOINGDEVELOPM
34、ENTOFTHEENVIRONMENTALAUDITFIELDESTABLISHINGRELEVANCETHELEADINGINTERNATIONALENVIRONMENTALAUDITSTANDARDSETTINGBODY,THEINTERNATIONALORGANIZATIONFORSTANDARDIZATIONISO,HASCLEARLYESTABLISHEDTHENEEDFORALLENVIRONMENTALAUDITSTOBECONDUCTEDACCORDINGTODOCUMENTEDANDWELLDEFINEDMETHODOLOGIESISO140101995,PARA54INOR
35、DERTODOTHIS,ENVIRONMENTALAUDITORSAREREQUIREDTOPOSSESSANUNDERSTANDINGOFAUDITPROCEDURES,PROCESSESANDTECHNIQUESISO140121995,PARA4HOWEVER,THEISOHASNOTEXPLICATEDTHEUNDERLYINGKNOWLEDGEREQUIREDTODEVELOPANDAPPLYAUDITPROCEDURESTHATFACILITATEEFFICIENTANDEFFECTIVEAUDITSESTABLISHINGSUPERIORITYPOWERSDESCRIPTIONO
36、FACCOUNTANTSSTRATEGICRESPONSESTOTHEENVIRONMENTALAUDITMARKETARGUESTHATESTABLISHINGTHESUPERIORITYOFACCOUNTANTSKNOWHOWHASBEENUNDERTAKENBYPROMOTINGACCOUNTANTSKNOWLEDGEASMORECENTRALTOTHEENVIRONMENTALAUDITTHANTHEKNOWLEDGEOFTHEIRCOMPETITORSTHUSPROMOTINGANENVIRONMENTALAUDITEDUCATIONROLEFORACCOUNTANTSWILLREQ
37、UIREACCOUNTANTSTO,FIRST,MARKETTHENEEDFORSUCHSKILLSAND,SECOND,TOHIGHLIGHTTHEAUDITTHEORYGAPINTHEKNOWLEDGEBASEOFTHEENGINEERSANDSCIENTISTSUNDERTAKINGENVIRONMENTALAUDITSTHISSECTIONWILLOUTLINEANUMBEROFRECOMMENDEDACTIONSTOACHIEVETHESEGOALSFIRST,THEEXISTENCEOFTHEAUDITTHEORYGAPMAYSUGGESTTHATTHEIMPORTANCEOFSU
38、CHKNOWLEDGEISNOTWIDELYAPPRECIATEDBYTHOSETRAININGORUSINGTHEWORKOFENVIRONMENTALAUDITORSTHEACCOUNTINGPROFESSIONCOULDTHUSPLAYANADVOCACYROLEBYPROMOTINGTHEBENEFITSTOBEDERIVEDFROMAUDITSGROUNDEDINASOUNDUNDERSTANDINGOFAUDITTHEORYSUCHAROLEWOULDREQUIRETHEACCOUNTINGPROFESSIONTOLOBBYBODIESSUCHASLOCALANDNATIONALE
39、NVIRONMENTALLEGISLATORSENVIRONMENTALPROTECTIONAUTHORITIESANDOTHERBODIESCHARGEDWITHMONITORINGENVIRONMENTALCOMPLIANCEBODIESREPRESENTINGTHOSEUSINGENVIRONMENTALAUDITREPORTSPROFESSIONALENGINEERINGASSOCIATIONSANDORGANIZATIONSPROVIDINGTRAININGTOENVIRONMENTALAUDITORSBOTHCOMMERCIALANDTERTIARYSUCHAROLEWOULDCO
40、MPRISEANIMPORTANTCONTRIBUTIONBYTHEACCOUNTINGPROFESSIONTOIMPROVINGTHEQUALITYOFENVIRONMENTALAUDITSANDTHEREFOREPROTECTINGTHEPUBLICINTERESTSECOND,ASTHEMAJORITYOFENVIRONMENTALAUDITTRAININGISPRESENTLYDELIVEREDTHROUGHPOSTQUALIFICATIONCOMMERCIALCOURSES,THEACCOUNTINGPROFESSIONBOTHASAGROUPANDASINDIVIDUALSSHOU
41、LDACTIVELYSEEKTOWORKWITHTHEORGANIZATIONSDEVELOPINGSUCHTRAININGCOURSESTOENSURETHEPROGRAMSAREBASEDON,ANDPROVIDE,ASUFFICIENTKNOWLEDGEOFCOREAUDITTHEORYALTHOUGHUNDERGRADUATEANDPOSTGRADUATEENGINEERINGANDSCIENCECOURSESPRESENTLYINCORPORATELITTLEENVIRONMENTALAUDITCONTENT,THEIRCONTRIBUTIONTOTHEEDUCATIONOFENVI
42、RONMENTALAUDITORSCANBEEXPECTEDTOINCREASEINTHEFUTUREASENVIRONMENTALAUDITINGBECOMESAMOREESTABLISHEDCAREEROPTIONFORGRADUATESACCOUNTINGACADEMICSCOULDTHUSCONTRIBUTETOCLOSINGTHEAUDITTHEORYGAPINTERTIARYDEGREEPROGRAMSBYCOLLABORATINGWITHENGINEERINGANDSCIENCEACADEMICSTODEVELOPCOURSESTHATINCORPORATEAPPROPRIATE
43、AUDITTHEORYCONTENTCONCLUSIONINCONCLUSION,INDIVIDUALACCOUNTANTSANDTHEPROFESSIONALACCOUNTINGBODIESHAVEBEENSEENTOHAVEADOPTEDASERIESOFSTRATEGIESFOCUSEDONESTABLISHINGAMANAGERIALROLEFORACCOUNTANTSWITHINTHEENVIRONMENTALAUDITMARKETHOWEVER,LITTLECONSIDERATIONHASBEENGIVENTOALTERNATIVEROLESFORACCOUNTANTSINTHIS
44、EMERGINGFIELDTHISPAPERARGUESTHATTHELITERATUREHASNOTADDRESSEDANIMPORTANTPOTENTIALCONTRIBUTIONTHATCOULDBEMADEBYACCOUNTANTSTOCLOSINGTHEAUDITTHEORYGAPTHATAPPEARSTOEXISTINTHEEDUCATIONOFENVIRONMENTALAUDITORSTHEACCOUNTINGPROFESSIONTHUSNEEDSTOINVESTIGATEWAYSINWHICHACCOUNTANTSBOTHASAPROFESSIONANDASINDIVIDUAL
45、SCANLOBBYFOR,ANDCONTRIBUTETO,ANEDUCATIONPROCESSTHATENSURESENVIRONMENTALAUDITORSFROMNONACCOUNTINGDISCIPLINESNOTONLYPOSSESSANUNDERSTANDINGOFAUDITPROCEDURES,PROCESSESANDPRINCIPLES,BUTALSOTHETHEORYANDMETHODOLOGYTHATUNDERLIESTHEIRUSEUNDERTAKINGSUCHACTIONSWOULDPROMOTETHEROLEOFACCOUNTANTSINTHEDESIGN,CONDUC
46、TANDMANAGEMENTOFENVIRONMENTALAUDITSANDWOULDASSISTINPOSITIONINGTHEACCOUNTINGPROFESSIONWITHINTHEENVIRONMENTALFIELDNEDERLANDACCOUNTINGFORUMJ,JUN2000译文环境审计新经济环境下会计人员在环境审计中的角色定位随着经济的发展，人类的生存环境正受到严重的破坏，环境污染已成为全球化的问题，国际会计职业界正积极寻找能够准确定位拥有无限潜力的环境审计市场的最好时机。到目前为止，注册会计师仍为之努力，他们运用大量的环境监督和治理的手段，倡导能在环境审计领域发挥更大的作用。
47、这些战略的运用主要集中在尝试建立注册会计师的执业能力体系，以协调环境审计工作。注册会计师在环境审计中扮演短期替代品的角色，直接行使管理企业环境的权利。然而，形势不容乐观，注册会计师在环境审计领域取得一定成果时遇到了瓶颈。本文对会计人员的专业知识与环境审计进行了相关性分析，并指出会计人员在环境审计实施中所占的优势，最后就会计职业界怎样才能在环境审计中扮演重要角色提出了几点建议。一、阐述环境审计国际审计界对术语“环境审计”一词并不是进行一般意义上的解释。目前它常常被应用在实践当中并且国际上所指的环境审计有更宽泛的内容除了包括传统观念下对环保资金筹集、使用情况的财务审计，对有关组织的业务活动是否符合
48、环境法律法规进行的合规性审计，对有关组织的环境管理责任及其工作成果进行的绩效审计，由环境管理机构对所管辖范围内单位的审核稽查，环境管理体系认证机构的工作人员对被认证组织是否达到了其有关要求而进行的考核外；还可以是环境咨询服务、对场所的评价，对机器设备进行的全面环境检查，乃至对有关活动实际和潜在的环境影响进行衡量的专门技术。例如，最近一份由国际会计师联合会和赞助商AARF共同合编出版的刊物，综览多方对环境审计的定义，构建如下框架（一）、对场所污染的评价；（二）、对拟投资项目的环境影响评价；（三）、环境应有关注审计购买前审计；（四）、对企业环境绩效报告的审计；（五）、该实体的合规性审计；环境审计是
49、一项管理工具，它对于环境组织、环境管理和仪器设备是否发挥作用进行系统的、文化的、定期的和客观的评价，其目的在于通过以下两个方面来帮助保护环境一是简化环境活动的管理；二是评定公司政策与环境要求的一致性，公司政策要满足环境管理的要求。二、环境审计人员的知识体系审计理论差距迄今为止，会计专业文献对环境审计的论述主要集中在环境审计过程中环境审计人员的准确定位上。特别是，它的重点就是要倡导环境审计人员能够甚至是必须承担起协调环境审计的责任。然而，文献中并没有针对会计人员在环境审计领域运用自身专业技能进行审计这一特性，进行深入研究。“利基市场”的战略是指企业选定一个很小的产品或服务领域，集中力量进入并成为领先者，从当地市场到全国再到全球，同时建立各种壁垒，逐渐形成持久的竞争优势。虽然环境审计的潜在性有助于会计人员的职业素质和专业技能的培养，会计类刊物只是略微提及（例如，参考文献LIMBERG研究所的费用和电力研究），这一问题还没有得到任何直接或详细的处理结果。因此，本节旨在环境审计人员对审计理论和实践有新的领悟。通过比较目前澳大利亚的环境审计人员的职业素质和专业技能分析其实际的审计能力。1994年TOZER和MATHEWS合作在新西兰的调查以及MATHEWS，TOZER和MATHEWS先后于1995年在澳大利亚所进
