环境审计：新经济环境下会计人员在环境审计中的角色定位【外文翻译】

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1、外文文献翻译原文：Environmentalauditing:theaudittheorygapTheinternationalaccountingprofessionisactivelyseekingopportunitiestopositionitselfwithinthepotentiallylucrativeenvironmentalauditmarket.Todate,accountantshaveutilizedanumberofstrategiestoadvocateforagreaterroleinthisfie

2、ld.Thesestrategieshaveprimarilyfocusedonattemptstoestablishtheabilityofaccountantstoorchestrateenvironmentalaudits.Asashorttermalternativetoadirectmanagementroleinenvironmentalaudits.However,accountantsappeartohavehadlimitedsuccessinachievingsuchoutcomes.thispaperpro

3、posesthattheaccountingprofessionutilizetheirexpertisetofacilitatetraininginaudittheoryandmethodologytoovercomethesubstantial'gaps'thatcurrentlyexistintheknowledgebaseoftheprofessionalgroupsdominatingtheconductofenvironmentalaudits.IntroductiontoenvironmentalauditingT

4、heterm'environmentalaudit'isnotyetacommonlyinterpretedterm.Atpresentitisusedbothinpracticeandintheliteraturetorefertoawiderangeofenvironmentalassessmentsandreviews.Forexample,arecentpublicationjointlysponsoredbyIFACandAARFreferredtoenvironmentalauditsasincluding:•ass

5、essmentofsitecontamination;•environmentalimpactassessmentsofplannedinvestments;•environmentalduediligenceaudits(pre-acquisitionaudits);•theauditofcorporateenvironmentalperformancereports;•theauditoftheentity'scompliancewithenvironmentallawsandregulations.Anenvironmen

6、talauditisasystematic,documentedverificationprocessofobjectivelyobtainingandevaluatingauditevidencetodeterminewhetherspecifiedenvironmentalactivities,events,conditions,managementsystems,orinformationaboutthesemattersconformwithauditcriteria,andcommunicatingtheresults

7、ofthisprocesstotheclient.Essentialknowledgeforenvironmentalauditors:anaudittheorygapTheaccountingliteraturetodatehasfocusedonseekingadirectroleforaccountantsintheenvironmentalauditprocess.Inparticular,ithasfocusedontryingtoadvocatethataccountantscanandshouldundertake

8、theprincipalroleofcoordinatingenvironmentalaudits.However,theliteraturehasnotaddressedinanydepthalternativeopportunitiesfortheaccou