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随着全球环境问题的日益严峻,环境审计在国际范围内引起了社会各界的普遍关注。在学术界、实务界、监管机构以及一些国际性组织的推动下,近年来涌现出了一大批有关环境审计方面的研究成果、国际性文件,如国际标准化组织发布的《ISO14011环境审计指南—审计程序—环境管理系统审计》、最高审计机关国际组织发布的《从环境视角执行审计活动的指南》、国际会计师联合会(IFAC)发布的《审计职业与环境》等等。但从环境审计的实践现状来看,各国开展环境审计的主体以国家审计机关为主,会计师事务所在这一领域的参与程度普遍偏低,这大大限制了环境审计实践范围的普及和执业水平的提高。我国在这一领域发展时间较短,这当然有环境审计服务需求特征、需求主体、监管机构的影响等诸多方面的原因,但从会计师事务所业务拓展的角度而言,未能在这一领域制定有效的业务发展策略是其未能有所作为的重要原因。有鉴于此,本文拟对我国会计师事务所发展环境审计业务的现行思路及其应当选择的现实策略进行深入探讨,以期对提升会计师事务所在环境审计领域的地位和作用有所裨益。
With the worsening global environmental problems, environmental auditing has aroused the widespread concern of all sectors of society in the world. In recent years, driven by academics, practitioners, regulatory agencies and some international organizations, a large number of research findings on environmental auditing have emerged. International documents such as the ISO 14011 Environmental Auditing Guide - Auditing Program - Environmental Management System Auditing, “” Guide to Performing Audits from an Environmental Perspective, “issued by the International Organization of Supreme Audit Institutions, and” Auditing Career and Environment "by the International Federation of Accountants (IFAC). However, judging from the practice status of environmental auditing, the main body of environmental auditing carried out by various countries is mainly the national auditing organ. The participation of accounting firms in this field is generally low, which greatly limits the popularization and practicing level of environmental auditing practice Improve. Our country has a relatively short period of development in this field. Of course, there are many reasons for the characteristics of the environmental audit service needs, the main body of the demand and the influence of the regulatory agencies. However, in terms of the business expansion of the accounting firm, it is not possible in this area An effective business development strategy is an important reason for its failure to make a difference. In view of this, this article intends to discuss in depth the current thinking of the development of environmental auditing business in China’s accounting firms and the practical strategies they should choose, with a view to enhancing the position and role of accounting firms in the field of environmental auditing.