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2006•Audit & Economy ResearchRequires access

Environmental Auditing with Reference to ISO14000

Chen Siwei

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Abstract

The relationship between serial ISO14000 environmental standards and environmental auditing has been much discussed,especially the question on how to draw lessons from ISO14000.This paper first makes a survey of the background in this regard,and then analyses the relationship between environmental auditing and environmental performance auditing,and finally proposes the lessons should be drawn are appraisal standards as the best support practice.

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What this paper is about

The relationship between serial ISO14000 environmental standards and environmental auditing has been much discussed,especially the question on how to draw lessons from ISO14000.This paper first makes a survey of the background in this regard,and then analyses the relationship between environmental auditing and environmental performance auditing,and finally proposes the lessons should be drawn are appraisal standards as the best support practice.

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Available abstract

The relationship between serial ISO14000 environmental standards and environmental auditing has been much discussed,especially the question on how to draw lessons from ISO14000.This paper first makes a survey of the background in this regard,and then analyses the relationship between environmental auditing and environmental performance auditing,and finally proposes the lessons should be drawn are appraisal standards as the best support practice.

Key concepts: Audit, Accounting, Environmental reporting, Generally Accepted Auditing Standards, Environmental audit, Business, Environmental resource management, Environmental planning

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