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Word文件下载.docx

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Word文件下载.docx

《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Word文件下载.docx》由会员分享，可在线阅读，更多相关《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Word文件下载.docx（11页珍藏版）》请在冰豆网上搜索。

environmentalaudit'

isnotyetacommonlyinterpretedterm.Atpresentitisusedbothinpracticeandintheliteraturetorefertoawiderangeofenvironmentalassessmentsandreviews.Forexample,arecentpublicationjointlysponsoredbyIFACandAARFreferredtoenvironmentalauditsasincluding:

•assessmentofsitecontamination;

•environmentalimpactassessmentsofplannedinvestments;

•environmentalduediligenceaudits（pre-acquisitionaudits）;

•theauditofcorporateenvironmentalperformancereports;

•theauditoftheentity'

scompliancewithenvironmentallawsandregulations.

Anenvironmentalauditisasystematic,documentedverificationprocessofobjectivelyobtainingandevaluatingauditevidencetodeterminewhetherspecifiedenvironmentalactivities,events,conditions,managementsystems,orinformationaboutthesemattersconformwithauditcriteria,andcommunicatingtheresultsofthisprocesstotheclient.

Essentialknowledgeforenvironmentalauditors:

anaudittheorygap

Theaccountingliteraturetodatehasfocusedonseekingadirectroleforaccountantsintheenvironmentalauditprocess.Inparticular,ithasfocusedontryingtoadvocatethataccountantscanandshouldundertaketheprincipalroleofcoordinatingenvironmentalaudits.However,theliteraturehasnotaddressedinanydepthalternativeopportunitiesfortheaccountingprofessiontocontributetheirknowledgetotheenvironmentalauditingfield.Onesuch'

nichemarket'

thatcouldbetargetedbyaccountantsistocontributetotheeducationofexistingenvironmentalauditorsbyusingtheirauditexpertisetofill'

identifiedintheknowledgebaseofsuchpractitioners.Whilethepotentialfortheaccountingprofessiontocontributetothetrainingofenvironmentalauditorshasreceivedanoccasionalpassingreferenceinaccountingpublications（forexample,referencestotheLimbergInstitute'

sstudyinFEEandPower）,thispointhasnotbeendealtwithinanydirectordetailedmanner.Thissectionthusseekstodeterminetherequirementsforenvironmentalauditorstohaveanunderstandingofaudittheoryandpractice.SuchrequirementswillbecomparedwithareviewoftheauditcomponentoftheknowledgebaseofcurrentenvironmentalauditorsinAustralia.

SurveysconductedbyTozerandMathews（1994）inNewZealandandMathews,TozerandMathews（1995）inAustraliaindicatedthatmostenvironmentalauditsareconductedbyindividualswithskills/knowledgepredominantlyintheareasofcivilandindustrialengineeringandbiologicalandchemicalsciences.Otherskills/knowledgeutilizedwereecology,conservation,resource/wastemanagementandlegalskills（seetable1）.Norespondentsemployedaccountantstoconductenvironmentalaudits.

Table1-SkillsandknowledgeofinternalstaffmembersandexternalexpertsemployedbyorganizationsperformingenvironmentalauditsinAustraliaandNewZealand.

Knowledge/skills

Internalstaff

（no.ofstaff）

Externalexperts

（no.offirmsusing）

1995

1994

Civilengineering

72

29

5

7

Biologicalscience

105

27

23

Chemicalscience

32

Industrialengineering

47

16

Ecology

39

19

Conservation

22

14

3

1

Resource/waste

11

12

Management

Legalskills

6

4

Accounting

2

Other

9

Totalno.of

respondents

80

20

44

13

Note:

'

Thenumberoforganizationalrespondentswillnotequalthetotalofthestaff/expertdisciplinesutilizedassomerespondentsutilizemorethanonedisciplinegroup'

.

Establishingrelevance

Attemptstoestablishtherelevanceofaccountants'

knowledgetothepracticeofenvironmentalauditingarewidespreadintheaccountingliterature.Publicationsbyprofessionalaccountingbodiesandaccountingpractitionersthroughouttheworldcommonlyacknowledgethepotentialforinternalandexternalaccountantstocontributetotheconductofenvironmentalaudits.Academicsarguethataccountingpractitionershavetheskillsandknowledgetoenablethemtocontributeasbothmembersandleadersofenvironmentalauditteams.Forexample,WilmshurstandFrostrecentlyclaimedinanAustralianprofessionaljournalthat:

Whileaccountantsmaynothavetherangeofskillsnecessarytoconductanenvironmentalaudit,theyarewellpositionedtoplayapivotalroleaspartoftheauditteam.Theaccountantisabletoprovideinputwithregardtotheverificationoffinancialdata,cost-benefitanalysis,compliancestatusandthedesignandimplementationofEMStocaptureandutilizetherequiredenvironmentalinformation,（emphasisadded）.Forexample,theISO14012definitionabovenotesthatenvironmentalauditsinvolve:

（1）systematicevaluation;

（2）documentedevaluation;

（3）objectivedrivenevaluation;

forthepurposeofevaluatingcontrolbymanagementandcompliancewithenvironmentalregulatoryrequirements.Theserequirementsaresimilartothoseforfinancialauditandauditrelatedserviceswheretherangeofengagementsaredefinedasto:

（1）involveasystematicexaminationforwhichaudit-basedskills;

（2）canbeappliedtoanaccountabilitymatterthatiscapableofevaluationagainstreasonablecriteria;

（3）resultinanindependent,writtenreportthatprovidesassuranceorinformationfromwhichtheusercanderiveassurance;

Accountantsthusarguethatthecommonalitiesbetweentheprinciplesoffinancialauditingandenvironmentalauditingallowtheirexpertiseinfinancialauditingtobeappliedtotheconductofenvironmentalaudits.

Insummary,theaccountingprofessionhasarguedthataccountantsarequalifiedtoplayasignificantroleintheprovisionofenvironmentalauditservices.Suchrelevanceisbasedonaccountants'

expertisein'

auditprocedures,processesandtechniques'

thatcanbeappliedtomanytypesofassessment,includingenvironmentalaudits.

Establishingsuperiority

Accountantsareparticularlyfocusedonpromotingtherelevanceoftheirauditingexpertiseinthegrowingmarketforsystemsbasedenvironmentalaudits.Asnotedearlier,environmentalauditshave,todate,beenprimarilyfocusedoncompliancewithtechnicalstandards.Complianceauditsareconcernedwithascertainingthedegreeofcompliancebyanorganizationwithapplicabletechnicalregulationsorlegislation.Environmentalperformancerequirementsnowaddressspecificaspectsofair,landandwaterpollutionandwasteandresourcemanagement.Ascertainingcompliancewithsuchregulationsisthereforeappropriatelyundertakenbyengineersandscientistswithknowledgeoftherelevantphysical,chemicalandbiologicalprocessesinteractingwiththeenvironment.

Aspublicawarenessoftheenvironmentalimpactsofthebehaviourofcorporationsandindividualshasgrownoverthelastdecade,industryandgovernmentregulatorshaverespondedbyenactingnewregulationsandbyimposingincreasinglyseverepenaltiesfornoncompliance.Proactivemanagementofenvironmentalmattershasthusbecomeanimportantconsiderationformanyorganizations.Inresponsetosuchdemands,manytoolshavebeenpromotedtofacilitateandsupportresponsestothegrowingcomplexityofenvironmentalchallengesbeingdirectedatmanagement.Suchenvironmentalmanagementtoolsnowincludeenvironmentalmanagementsystems（EMS）,productlife-cycleanalysis（cradletograveanalysis）,andintegratedwastemanagementsystems.Suchsystemsare:

notaboutmanagingtheenvironmentbutaboutmanagingpeopleandorganization—aboutculturechange,changingattitudesandguidingbehaviour.Theyareallaboutdemonstratingcommitmenttoenvironmentalprotectionandtheintegrationofenvironmentmanagementwitheverydaybusinessdecisionsandpractices.

Theseenvironmentalmanagementtoolscutacrossacceptedorganizational,functionalanddisciplinaryboundaries,requiringablendofmanagementandtechnicalskills.Inorderformanagementtomonitortheeffectivenessofsuchsystemsandtojustifythecontentofreportstoexternalstakeholders,suchsystemsrequireauditing.TheseauditsmaycompriseEMSaudits,productlife-cycleaudits,andwasteaudits.Suchauditswillneedtogobeyondanevaluationofcompliancewithspecificregulationtoincorporateanexaminationoftheunderlyingmanagementandcontrolsystemswithintheorganization.Asaccountantshaveconsiderableknowledgeof,andexperienceintheevaluationof,managementandcontrolsystems,theyrewellpositionedtoarguethattheir'

uniqueexpertise'

ismoreappropriateforthecoordinationofsuchauditsthanthetechnicalknowledgeofotherenvironmentalauditparticipants.

Accountantshavealsoutilisedtheirexperiencewithfinancialauditsintheirattemptstosubordinatetheknowledgeofotherprofessionalgroupsinvolvedwiththeconductofenvironmentalaudits.Financialauditorshavealongtraditionof