Research On Comparison Of Environmental Auditing

With the development of global economy, environmental problems have become an important topic which contemporary human society faces, and it has become a severe challenge which every country faces. But the environmental auditing which was born in 1970's has become a new task which many countries pay attention to and carry out .As subject of environmental auditing, governmental auditing body, internal auditing apparatus and folk auditing organization should play an important role in environmental auditing. However, the development of governmental environmental auditing, internal environmental auditing and folk environmental auditing isn't harmonious at home and abroad. Especially in our country, most environmental auditing activities are executed by governmental auditing body, while internal environmental auditing and folk environmental auditing are basically in a blank state. So the situation is unfavorable to effective development of environmental auditing.This article centered on the subject, development, cause, goal, content, method and report of environmental auditing, and compared these aspects of governmental environmental auditing, internal environmental auditing and folk environmental auditing in order to find out their existent sameness and difference, relative advantage and disadvantage. On the basis of comparison, some suggestions were put forward for the development of our country's environmental auditing.