The current ecological environment is facing many problems,which has become the focus of current society.In order to get out of the current predicament of ecological environmental protection,it is necessary to continuously improve the ecological civilization system,build "four beams and eight pillars" as soon as possible,and transform the system into governance efficiency.As a national functional department,the auditing agency is bound to play its role in it.Ecological protection and restoration work is a new attempt to solve the current ecological environmental protection problems.Starting from the internal mechanism of the ecosystem,grasping the systematicity and integrity of the ecosystem,improving the stability of the ecosystem,realizing the fundamental improvement of the ecosystem condition,and optimizing the country Ecological security barrier system.Ecological protection and restoration auditing is a specific activity for comprehensively supervising,comprehensively verifying,and evaluating the authenticity,legality,and effectiveness of all related activities in the field of its supervision in accordance with the law.The exploration of this type of audit can supplement practical audit work cases in related fields,enrich and develop audit theories,promote the normalization of this type of audit,and contribute to the improvement of the ecological civilization system and is of great significance to the construction of ecological civilization.This article applies the literature research method and case analysis method,based on a large number of references to the relevant literature of the domestic and foreign resources and environmental audits,combined with current audit work practices,to determine the subject,object,and scope of the ecological protection restoration audit,and refine The characteristics of ecological protection and restoration audits have sorted out the objectives,content,and procedures of ecological protection and restoration audits.After that,the actual case of ecological protection and restoration in Area A was used as the research object,starting from the three stages of auditing procedures,planning,implementation,and reporting,and divided into steps,Especially summarized and analyzed the practical work process of this type of audit,and then objectively reviewed the merits and demerits of this audit project,providing a case support for the ecological protection and restoration audit and the resource and environmental audit.And in view of the shortcomings gleaned from the audit project,specific views on the improvement of ecological protection and restoration audits in three aspects were put forward.In terms of audit standards,the construction of top-level legal systems should be accelerated and the regional characteristics of this type of audit should be emphasized.Promote the specific application of big data technology and geographic information technology in this type of audit;in the audit evaluation system,we should focus on integrating audit resources,training audit talents,and building audit theories. |