Research Review and Prospect on Environmental Performance Auditing

The paper comments briefly on research of environmental auditing and environmental performance auditing which were developed by International Organization of Supreme Audit Institutions,US Environmental Protection Agency,British Standard 7750,EU EMAS and ISO 14000 series.It is suggested that environmental management system auditing,environmental performance auditing standards,the relationship with other auditing,and being a tool of environmental management should be for Reference when constructing theoretical system of environmental performance audit in China.