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外文翻译.docVIP

外文文献翻译 原文： Environmental auditing: the audit theory gap The international accounting profession is actively seeking 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 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 have had limited success in achieving such outcomes. this paper proposes that the accounting profession utilize their expertise to facilitate training in audit theory and methodology to overcome the substantial gaps that currently exist in the knowledge base of the professional groups dominating the conduct of environmental audits. Introduction to environmental auditing The term environmental audit is not yet a commonly interpreted term. At present it is used both in practice and in the literature 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: ? assessment of site contamination; ? environmental impact assessments of planned investments; ? environmental due diligence audits (pre-acquisition audits); ? the audit of corporate environmental performance reports; ? the audit of the entitys compliance with environmental laws and regulations. An environmental audit is a systematic, documented verification process of objectively obtaining and evaluating audit evidence to determine whether specified environmental activities, events, conditions, management systems, or information about these matters conform with audit criteria, and communicating the results of this process to the client. Essential knowledge for environmental auditors: an audit theory gap The accounting literature to date has focus