Researches On Environmental Auditing Theory Framework

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. But researches on environmental auditing theory framework are few, and have some limitan'oa So the objective of the thesis is to build a allround, systematical, rational and effective environmental auditing theory framework, which will offer a guide for researches on environmental auditing theory and practice.Based on absorbing the production of others, the thesis applies induction and algorism to build a new environmental auditing theory framework, and analyzes all factors systematically.This framework includes Basic factors and Derivative factors. The former is absolutely necessary and is the base of building the framework. It includes environmental auditing objective , environmental auditing postulates , environmental auditing principles , environmental auditing standards, environmental auditing methods, environmental auditing concepts and environmental auditing essence. The latter is contained in the former and plays a secondary role in building the framework. It includes environmental auditing main body and environmental auditing object. Environmental auditing objective is the jumping-off point and determines and restricts other factors, which makes other factors form a steady relation and build a environmental auditing theory framework at last.This framework accords with the process of people's knowing things and shows that researches on environmental auditing theory are a circular process. On other words, we must improve and modify all factors constantly, which will promote the perfection of theory and enhance the level of environmental auditing practice.