环境审计理论结构
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构建我国环境审计理论结构的设想
Thoughts of Constructing Environment Audits Theory Structure in our Country
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基本要素在环境审计理论结构中必不可少,是构建环境审计理论结构的基础,包括环境审计目标、环境审计假设、环境审计原则、环境审计准则、环境审计方法、环境审计概念和环境审计本质;
It includes environmental auditing objective , environmental auditing postulates , environmental auditing principles , environmental auditing standards , environmental auditing methods , environmental auditing concepts and environmental auditing essence .
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环境审计理论结构研究对环境审计理论的完善和环境审计实务的开展都具有十分重要的意义,是环境审计理论研究必须首先解决的关键问题。
Researches on environmental auditing theory framework are of great importance in theory and practice , and they are the first key question to be solved in researches on environmental auditing theory .
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第二部分,分析供给导向审计理论结构研究的起点&审计环境,分审计环境的概念、内容和审计环境与审计理论结构三部分进行阐述,这是本文的前提条件部分;
The second part , analyzes audit environment which is the starting-point of supply-based audit theory structure study , explained from three parts : concept of audit environment , content of it , audit environment and audit theory structure .