The Research On Evaluation Index And Method Of Quality Of Environmental Audit

Worldwide, especially in China the growing problem of environmental pollution was become a serious problem. At that time government departments and enterprises start to concerned about the re-sponsibilities of the environmental audit management. If we can objec-tively evaluate the quality of environmental auditing, to be able to avoid the risk of environmental audit, to avoid major audit failures occur, the audit practitioners to play the role of incentives and constraints, norms of professional conduct its audit. At present, the environmental audit theory in our study, the research on the environmental audit quality less involved, so out of risk and the promotion of environmental audits to avoid gov-ernment audit institutions, accounting firms and internal audit bodies of the healthy development of the purpose, necessary to build a rational, scientific, feasible evaluation of the environmental audit quality and methods of environmental indicators and objective assessment of audit quality. Therefore, this article from the connotation of environmental au-dit quality, audit quality will be divided into environmental audit envi- ronmental quality and environmental auditing practice practice process quality, and environmental auditing practice of constructing the evalua-tion index system and the quality of practice of environmental auditing process evaluation index system. Meanwhile, the paper from the govern-ment audit institutions, accounting firms and internal audit bodies of the three environmental audit of the main point of the establishment of envi-ronmental quality evaluation index system of audit practice; file specifi-cation from the environmental audit, environmental audit procedures and the adequacy of environmental audit reports Construction of the reliabil-ity point of view the process of environmental audit practice quality evaluation index system. Finally, a more practical method for quality evaluation of environmental audit to evaluate the quality of environ-mental audits.