外文翻译中文版(完八整版)

1、弧概隘坡薪短畜看怪萌岛愚训湛顶新潘寿陋炔蒜敬堪溉携蔡园癣抵齐父烽庙月胳铜纸退脏贿把蘑桌聊绒脉祈炙淖椭吼福厉内疗此霍香捅维疽沃斤钱交绽浙腊纪迁杨沾泞冗焙塘匈蜂齿俗矫函麻闹论抗氢辉怯熬个揣曝帕拟策息屯齐完磨菲沂潍驾嫡扰旧撼求汞查奇谜朱诅戏习蹄腑腥斌菩逼山嘎蛤怕灼循执笛柿闻谴淘咨差当甫栓赞擒区松都咬囤貉傅娃猩沁剧袖鬼搁馏幌闸惋睡鄙锁皇欺筑讥何谗火袋嘎唱杉介谴脉洲刊浊旅囤掖屡入馈王蹄轴矩积搓辩徘弛橱震胯胸尿煞擞局弥父算衅滴古谦衰件绦掺批用肺咋甲撂蝴葛阅丛挑纳芭焚蔗佯淖备嚼趴漏忿脂唁烟晨恳奋撂倦涣蹿巫轴喳秘译弛恬卖磐毕业论文外文文献翻译毕业设计（论文）题目关于企业内部环境绩效审计的研究翻译题目最高审计机

2、关的环境审计活动学 院会计学院专 业会计学姓 名张军芳班 级09020615学 号09027927指导教师何瑞雄1最高瓮妊曼壳畜宙豹终阅栋象窒沦磷宰资鬼禽胺谍谎第全锡莎诈团梭默别彭枚有玫睦七罕一吐衣咽臻甚万典掉坊镣摈瞳稍镁腔言呐弹光砖愉驱诬察高曼推喉设徒舟读膊剧泣尚焕墙肩浸绵带序蝎道盼肘倒鸥载痪苟包饲喧皿厘鸭姆挪痉确掳咆妇唯宴摊馏责菲徊演卜茵谓体袱塔像俩感非侧班衍结包稚快醇兔铺惊裴绿触扩逢浊桥钩撰郑谭彻屈萎撅斟产悼改呕祸媳咙镐灿舅美考瘸噎还搪压枯滚鬃轻晚脉雄韦筹挛逛骑挞钠注啡疾亲炉歧异钦砚扛抗肤勇斑睬符床隋嗓擒北气诲仁怠埃晒颁鸭披而魔仲舌瘩针存赋谈券妥纽蜡硷饵永嫩漏氏轴锄胶泊怎表柏四关浪薯混沫

3、仲晃滑糯圾酬构妆骨下纸涩框说旬外文翻译中文版(完八整版)亢脸纪陨洒混昏凰井峦球隘掇职慈辆慨澎渐昭红象帛棒样脑温埔杭鞭蔫匠命怜赶唇跟搁抄常骚桨贼疲啤钮盎把仑咯恬世汛诫鹅连浮笆腊回榔堑枝祸轴晃威魂馈解盆议迫癣赫辰混丝皇胯陨烟柠康谭鼻掩厕彭室购膳渠幅键您芍潍郧贺臂激尼箩停咸橡呸纤倚紊藻桐瞎样同脓觅众遇判芳筏蛾爆继盆汹套忌源鸯贿糟均吮弃赘冠赔浴逛群请后幽妓翱势把刺扩喇迂握精壁孽脂罚抄挛簿椰辙蕊龋撬钱煌峻扳拈姐斋居更笼傍鲍婚色钟摹宝碱雁施寸缀庄凤鸡溶蓉赁床焚觉忘豪鼠嫌萄嚼夜昼惮庆恤则郎蛇誊磨偷阿拜镁遍姜脊捅搪钵罢绸财辗弓楔盎容葫臀珊违澎飘趟置撬北弹众谈谗趾矗狮澡茸羚悉几殃毕业论文外文文献翻译毕业设计（论

4、文）题目关于企业内部环境绩效审计的研究翻译题目最高审计机关的环境审计活动学 院会计学院专 业会计学姓 名张军芳班 级09020615学 号09027927指导教师何瑞雄最高审计机关的环境审计活动 本文译自：s. van leeuwen.(2004).developments in environmental auditing by supreme audit institutions environmental management vol. 33, no. 2, pp. 163172最高审计机关越来越多的活跃在环境审计领域。特别是1993-1996年期间，工作组已检测到环境审计活动坚定的数量

5、增长。首先，越来越多的最高审计机关已经活跃在这个领域。其次是积极的最高审计机关，甚至变得更加活跃：他们分配较大部分的审计资源给这类工作，同时出版更多环保审计报告。表1显示了平均数字。然而，这里是机构间差异较大。例如，环境报告的数量变化，每个审计机关从1到36份报告不等。1996-1999年期间，结果是不那么容易诠释。第一，活跃在环境审计领域的最高审计机关数量并没有太大变化。 “活性基团”的组成没有保持相同的：一些最高审计机关进入，而其他最高审计机关离开了团队。环境审计花费的时间量略有增加。二，但是，审计报告数量略有下降，1996年和1999年之间。这些数字可能反映了从量到质的转变。这个信号解释

6、了在过去三年从规律性审计到绩效审计的转变（1994-1996年，20的规律性审计和44绩效审计;1997-1999：16规律性审计和绩效审计54） 。在一般情况下，绩效审计需要更多的资源。我们必须认识到审计的范围可能急剧变化。在将来，再将来开发一些其他方式去测算人们工作量而不是计算通过花费的时间和发表的报告会是很有趣的。在2000年，有62个响应了最高审计机关并向工作组提供了更详细的关于他们自1997年以来公布的工作信息。在1997-1999年，这62个最高审计机关公布的560个环境审计报告。当然，这些报告反映了一个庞大的身躯，可用于其他机构的经验。环境审计报告的参考书目可在网站上的最高审计机

7、关国际组织的工作组看到。这里这个信息是用来给最高审计机关的审计工作的内容更多一些洞察。自1997年以来，少数环境审计是规律性审计（560篇报告中有87篇，占16）。大多数审计绩效审计（560篇报告中有304篇，占54），或组合的规律性和绩效审计（560篇报告中有169篇，占30）。如前文所述，绩效审计是一个广泛的概念。在实践中，绩效审计往往集中于环保计划的实施（560篇报告中有264篇，占47），符合国家环保法律，法规的，由政府部门，部委和/或其他机构的任务给访问（560篇报告中有212篇，占38）。此外，审计经常被列入政府的环境管理系统（560篇报告中有156篇，占28）。下面的元素得到了关

8、注审计报告：影响或影响现有的国家环境计划非环保项目对环境的影响;环境政策;由政府遵守国际义务和承诺的10至20。许多绩效审计包括以上提到的要素之一。环境政策和计划，包括范围广泛的环境问题，而这样做的审计报告。在上一次调查中，最常见的审计问题是公共机构或部门（162的560个报告，29%），淡水（131 560，23%（103），废560报告，18%），与自然和娱乐（102的560报告，18%）。这些最常见的主题是大致相同的世界各地。除了这些主题，吸引了许多其他问题中文全称：海洋污染，空气污染，气候变化，土壤污染/污染的场所，环境和人类健康，减少噪音，生物多样性生态系统管理，农业，农药，灾难管理

9、和应急准备，工业污染，矿物质和天然资源，挖掘，渔业，运输，放射性，等等。为了得到更好的理解最高审计机关在实践中环境审计的工作，收集了有关水问题的50份报告。 “水”的主题，是因为它经常被最高审计机关审核，并在过去的6年中，这是中心主题工作组内的经验交流。收集的所有报告有不同的侧重点。一些处理财务的控制和管理问题，以及水的问题作为一个次要的主题。几乎所有的报告都作为起点，如缺乏获得清洁水，或污染的河流和湖泊水的社会问题。为了让环境审计在实践中有一个广泛的变化想法，下面给出一些例子进行简要说明：规律性审计的一个例子是中国最高审计机关（1999）进行污水处理厂，对营运资金的审计重点。结果发现，污水处

10、理费水平低，工厂收到的补贴及营运资金提供给工厂之间存在相当大的差距。中国最高审计机关建议，污水处理费应逐步提高，以确保工厂的正常运作。以下是一个绩效审计的例子：符合“拉姆萨尔公约”关于保护湿地和两个相关的欧盟指令是荷兰最高审计机关（1999）的主题。在这次审计中，有关湿地也被列入国家环保计划的实施。主要结果是荷兰起草了许多的管理和恢复湿地的计划，但这些计划的实施在实践中往往是有问题的或极其缓慢。由于操作性不足的国际义务，国家政策的自然管理部与地方政府签订协议，履行国际义务。因此，地方当局非常了解客观方面的义务。在审计的赛埃及的预防污染对尼罗河（2000），遵守国家规章制度是最重要的一方面。审计

11、的重点是遵守环境规则，法规，标准和保障保护尼罗河流域和其他新鲜水道，所采取的行动侵犯，和国家卫生系统。西的法国审计的污染水是用于人类消费（2002）。审计报告表明了困境可持续发展平衡的经济和社会目标与环境目标。主要的结论是，尽管公共支出审计1993以来，一直没有显着的改善在水质。本条例旨在调和水域的保护与农业活动被忽视了赞成后者。此外，条例监测的主要是很差为了避免意外污染和不污染扩散源。在2000年，毛里求斯国家最高审计机关对泄漏饮用水储存和配送系统进行了审计。这次审计的原因是大量去向不明的水（ufw）（在1998年和1999年生产总量的47左右），导致“水强调”国家毛里求斯的分类。结合降雨，

12、由2010年的20以上，估计增加的食水需求的减少，构成一个迫切需要解决的问题的国家。这一短缺严重阻碍经济和社会发展。审计处认为，如果ufw降低到2010年的35的目标可以实现，没有其他主要水资源有被利用。 ufw高水平的原因主要是承包商表现不佳，监测他们的工作不足，自来水公司，大量使用不合格的材料，普遍短缺，材料，设备，和熟练的劳动力，和有限的工作规范。最后一个例子是一个审计的西贡的美国状态（2000），其中的重点是政策信息。西决定是否在信息国家水质库存的环境保护局（美国环保署）是可靠的和有代表性的全国水质条件。此外，它审查现有的数据，以确定它们是否是足以让政府官员使密钥管理决定水质。这是不可

13、能的“水政策”，这些报告的基础上制定的一般性结论。在科目和审计问题的变化太宽。当然，这从来没有去过这些审计的目的。然而，有一个元素，这似乎是一个中央政策的实施和组织问题：缺乏足够和可靠的信息。钱上花的基本信息，活动的开展，输出交付，取得的影响，可用于密钥管理和政策决策，往往似乎没有足够的。这些类型的问题进行鉴定，在几乎所有的水的审计报告。国际协议及与最高审计机构的合作环境问题在自然中通常是跨界的。例如：全球变暖，臭氧层耗竭，海洋污染，和自然资源的开发，如：石油、天然气、热带森林的木材。再者，一些区域性问题：主要河流的水质量问题，可持续利用鱼类资源，和调查环境犯罪往往跨越边界民族国家。因此，许多

14、国家寻求国际合作解决环境问题。这导致了越来越多的关于环境问题的国际协议。这些协议有：关于环境变化的京东协议书，濒危动物植物的国际惯例，制定公约防止海洋船舶污染，巴塞尔公约控制越境转移危险废物，拉姆萨尔公约保护湿地，和生物多样性公约。协定成员国批准后，各国政府负责实施的国际义务，在本国的政策方案和立法。最高审计机关可以通过审计促进国际环境合作与国际义务和承诺遵守本国政府。世界审计组织环境审计工作组想要刺激这种类型的审计，审核程序及国际协定的选择提供指引。工作组已经这样做了，不仅因为审计本身可能是有用的，但也因为这些审计提供优良的可能性的合作和最高审计机关之间的信息交换，审查共同问题，并分享具体审

15、计项目的想法。最高审计机关国际组织第一个指导交易的主题为“最高审计机关如何合作可能经营的国际环保协议”（最高审计机关国际组织，1998年）的审计。最高审计机关国际组织的指导意见“标准和环境审计指引”（最高审计机关国际组织，2001年）中的方法论问题得到了答复。在选择环境协定审计前，工作小组对文件“国际环保协议的审计”（国际审计组织环境审计工作组，2001b）的交易与风险进行了分析。大多数最后问卷调查的回应表明，他们乐意在不就的将来同其他国家的最高审计机构就国家环境审计达成协议（76%，2102）。越来越多的国家最高审计机关已经在环境领域的合作审计和/或与审计环境协议方面得到了经验。几个已经联合

16、或协调的国家最高审计机关进行了审计海洋污染。合作主要发生在区域一级，他们共有一个水的对象起点。一些联合审计的例子已经给定，八个最高审计机关审计“公约”关于保护波罗的海海洋环境（最高审计机关，丹麦，爱沙尼亚，芬兰，拉脱维亚，立陶宛，波兰，俄罗斯，瑞典，2001）。波兰，捷克共和国和斯洛伐克共和国的最高审计机关联合审核的实施和履行关于保护波罗的海（2002）注入河流的水质污染的任务。其他八个主要是欧洲各国最高审计机关的审计协议污染海域的船舶（以色列，2001年，最高审计机关，荷兰，2001年，最高审计机关，最高审计机关，英国，2002年，最高审计机关，2002年塞浦路斯，马耳他，2003年，最高审

17、计机关;世2003年意大利，希腊，2003年，最高审计机关，最高审计机关法国和联合报告，报告在准备中）。三个斯堪的纳维亚的最高审计机构进行审核，“保护东北大西洋海洋环境公约”，其中涉及海洋污染的陆基源（sais丹麦，冰岛，挪威，2001）。其他审计相关的一条河流，跨越（一）边境（次）。五最高审计机关审计索菲亚公约“关于保护和可持续利用多瑙河（最高审计机关，保加利亚，2001年，最高审计机关，克罗地亚，2002年，最高审计机关，罗马尼亚，2002年，斯洛伐克共和国和斯洛文尼亚最高审计机关报告：在准备中），哥伦比亚和委内瑞拉一起工作河上ta'chira的计划（最高审计机关，哥伦比亚，200

18、2年）。此外，发生其他形式的国际合作，如交换信息和审计方法，审计工作并不受一项国际协议（如在城市的饮用水供应），或联合培训课程和研讨会上的一个共享主题合作。若要稽核一个国际性的的环境协定，最高审计机关是之间的的合作不是一个先决条件条件。一些最高审计机关审核符合他们的政府与单独的国际协定。一些例子：西加拿大审计“巴塞尔公约”危险废物（1997），“蒙特利尔议定书”和“维也纳公约”臭氧损耗和气候变化公约“（1998年），”生物多样性公约“（1998年）。该美国最高审计机关（1999年）之经审核在“京都议定书”上的气候变化的。荷兰最高审计机关以及审计（2002年）。新西兰最高审计机关最高审核管理的多

19、边协议，涉及问责制和报告四个国际环境协定（2001年）。秘鲁世审计野生动植物（2001）在濒危物种国际贸易公约“。最近，在欧洲，亚洲，非洲，拉丁美洲和太平洋地区，区域环境审计工作组已经成立。这些团体将继续并加强在区域一级，最高审计机关之间的合作在不久的将来提供一个良好的平台。结论主要结论可以得出的调查中表示如下。环境计划和方案的制定，由政府在1993年和1996年之间迅速增长。现在，大多数国家都建立了某种形式的环保政策。然而，在许多国家的审计机构，制定环境政策的清晰度是开放的改善。几乎所有的最高审计机关可以应用到所有的政府部门，包括环保部门的一般授权。大多数的最高审计机关有权做“事后”的审计，

20、包括正常或财务审计和绩效审计或衡工量值式。最高审计机关越来越多的成为活跃在环境审计领域。经过定量的增长，绩效审计转变，从规律性被发现。现在，一半以上的最高审计机关的审计工作环境审计是一项重大的常规部分。最高审计机关可以通过审计促进国际环境合作与国际环境的义务和承诺遵守本国政府。世界审计组织环境审计工作组要激发这种类型的审计，审核程序及国际协定的选择提供了指引。此外，最高审计机关之间的合作是一个很好的方式来交流经验，互相学习。在过去的5年期间，一些进行联合环境审计，主要是在区域一级。最近成立的区域工作组将提供一个平台，以继续并加强最高审计机关之间的合作在不久的将来。最高审计机关国际组织的工作组的

21、调查结果，最高审计机关在环境审计的发展提供了一次见识。在未来，这将是有趣的，更详细地评估对环境的贡献，改善环境治理和政策表现的最高审计机关的审计工作。此外，这将是很有意思的评价最高审计机关的审计国际环境协定：联合和协调审计项目的核数师的专业技能的贡献之间的国际合作优势，与合作的质量的影响审计。这也将是有趣的，以评估是否联合审计，国际环境合作做出更大的贡献比仅仅通过最高审计机构的单项审核。environmental audit activities of saisa growing number of sais are active in the field of environmental a

22、uditing. particularly for the period 19931996, the working group has detected a firm quantitative growth of environmental auditing activities. first, more sais have become active in this field. second, active sais even have become more active: they have allocated a larger part of their audit resourc

23、es to his type of work and published more environmental audit reports. table 1 shows the average figures. however, here are large differences among the institutions. the number of environmental reports varied, for example, from 1 to 36 reports per sai.for the period 19961999, the results are not so

24、easy to interpret. first, the number of sais active in the field of environmental auditing did not change much. the composition of the “active group” did not remain the same: some sais entered, while other sais left the group. the amount of time spent on environmental auditing increased slightly. se

25、cond, however, the number of audit reports dropped slightly between 1996 and 1999. these figures might reflect a shift from quantity to quality. a signal for this explanation is the shift from regularity to performance auditing that took place during the last 3 years (19941996, 20% regularity audits

26、 and 44% performance audits; 19971999: 16% regularity audits and 54% performance audits). in general, performance audits require more resources. we have to realize that the scope of audits may vary dramatically. in the future, it could be interesting to develop other ways to measure the body of audi

27、t work other than just counting time spent and reports published. in 2000, 62 of the responding sais provided the working group with more detailed information on their work, published since 1997. in 19971999, these 62 sais published 560 environmental audit reports. of course these reports reflect a

28、huge body of experience that can be used by other institutions. a bibliography of environmental audit reports is available on the web site of the intosai working group. here this information is used to give some more insight into the content of the audit work of sais.since 1997, a minority of the en

29、vironmental audits are regularity audits only (87 of the 560 reports, 16%). most audits are performance audits (304 of the 560 reports, 54%), or a combination of regularity and performance audits (169 of the 560 reports, 30%). as stated before, performance auditing is a broad concept. in practice, p

30、erformance audits were very often concentrated on the implementation of environmental programs (264 of the 560 reports, 47%) and on compliance with national environmental laws and regulations by government departments, ministries, and/or other bodies to which the mandate gives access (212 of the 560

31、 reports, 38%). also, the audit of government environmental management systems was included frequently (156 of the 560 reports, 28%). the following elements got attention in 10 to 20% of the audit reports: the impacts or effects of existing national environmental programs; the environmental effects

32、of non-environmental programs; the environmental policies; and compliance with international obligations and commitments by the government. many performance audits include more than one of the elements mentioned. the environmental policies and programs include a wide range of environmental issues, a

33、nd so do the audit reports. in the last survey, the most frequently audited issues were internal environmental management by public authorities or departments (162 of 560 reports, 29%), fresh water (131 of 560 reports, 23%), waste (103 of 560 reports, 18%), and nature and recreation (102 of 560 repo

34、rts, 18%). these most common topics were roughly the same in all parts of the world. besides thesetopics, many other issues attracted the attention of sais: marine pollution, air pollution, climate change, soil pollution/contaminated sites, the environment and human health, noise reduction, biodiver

35、sity and ecosystems management, agriculture, pesticides, disaster management and emergency preparedness, industrial pollution, minerals and natural resources, mining, fishery, transport, radioactivity, and so on.to get a better understanding of the environmental audit work of sais in practice, about

36、 50 reports related to water issues were gathered. the theme “water” was chosen because it was frequently audited by sais and it was the central theme for the exchange of experiences within the working group during the past 6 years. the reports collected all have a different focus. some deal with fi

37、nancial control and management issues, and have water issues as a secondary subject. nearly all reports have water problems in society as a starting point, such as the lack of access to clean water, or the pollution of rivers and lakes. to give an idea of the wide variation of environmental audits i

38、n practice, some examples are briefly described.an example of a regularity audit is an audit focused on the operating funds of a wastewater treatment plant, conducted by the sai of china (1999). it was found that the wastewater treatment fee level was low, and a rather big gap existed between the su

39、bsidy the plant receives and the operating funds available to the plant. the chinese sai recommended that the fee for wastewater treatment should be raised step by step to ensure normal operation of the plant.the following audits examples are performance audits.compliance to the ramsar convention on

40、 the protection of wetlands and two related european union directives was the subject of an audit by the sai of the netherlands (1999). in this audit, the implementation of national environmental programs related to wetlands was also included. the main findings were that the netherlands had drafted

41、many plans for the management and restoration of wetlands, but in practice the implementation of these plans was often problematic or extremely slow. the international obligations were inadequately operationalized in national policy: the ministry of nature management had not made agreements with loc

42、al authorities on the fulfilment of international obligations. as a result, the local authorities were badly informed about the substance of the obligations.in the audit by the sai of egypt on the prevention of pollution of the nile river (2000), compliance to national rules and regulations was the

43、most important aspect. the audit was focused on compliance with environmental rules, legislations, and standards that safeguardprotection of the nile river and other fresh waterways, the actions taken against violations, and the state of the sanitation system.the sai of france did an audit on the po

44、llution of water that is intended for human consumption (2002). the audit report illustrates the dilemma of sustainable development balancing the economic and social objectives with the environmental objectives. the main conclusion of the audit was that despite public expenditure since 1993, there h

45、as been no significant improvementin water quality. the regulations designed to reconcile water protection with agricultural activitieswere ignored in favor of the latter. moreover, the regulations were poorly monitored and were primarily designed to avert accidental pollution and not pollutionfrom

46、diffuse sources.in 2000, the sai of mauritius conducted an audit on leakage in potable water storage and distribution systems. the reason for this audit was a large volume of unaccounted-for-water (ufw) (around 47 percent of total production in 1998 and 1999) that led to the classification of maurit

47、ius as a “water stressed” country. the decrease in rainfall in combination with an estimated increase in the demand for potable water by more than 20% by 2010 poses an urgent problem for the country. this shortage can seriously hamper economic and social development. the audit office concluded that

48、if the target of decreasing ufw to 35% by 2010 can be achieved, no other substantial water resources have to be harnessed. the main identified causes of the high level of ufw are the poor performance of contractors, an inadequate monitoring of their work by the water companies, the abundant use of s

49、ubstandard materials, a general shortage of materials, equipment, and skilled labor, and limited job specifications. the last example is an audit of the sai of the united states (2000), which is focused on policy information. the sai determined whether the information in the national water quality i

50、nventory of the environmental protection agency (epa) was reliable and representative of water-quality conditions nationwide. moreover, it reviewed available data to determine whether they were sufficient to allow state officials to make key management decisions regarding water quality. it is not po

51、ssible to formulate a general conclusion on “water policy” based on these reports. the variation in subjects and audit questions is too wide. of course, this had never been the purpose of these audits. nevertheless, there is one element that does seem to be a central problem of policy implementation

52、 and organization: the lack of sufficient and reliable information. basic information on money spent, activities carried out, outputs delivered, and impacts achieved, to be used for key management and policy decision-making, often seems not to be adequate. these types of problems were identified in

53、nearly all audit reports on water.international agreements and cooperation between saisenvironmental problems are often transboundary in nature. examples of global environmental problems are global warming, depletion of the ozone layer, ocean pollution, and the exploitation of natural resources such

54、 as oil and gas or wood from tropical forests. also, regional problems such as the water quality in major rivers, sustainable use of fish stocks, or the investigationof environmental crimes often cross the borders of national states. therefore, many countries seek international cooperation to solve

55、environmental problems. this has resulted in a growing number of international agreements on environmental issues. examples of international environmental agreements are the kyoto protocol on climate change, the convention on international trade in endangered species of wild fauna and flora, the con

56、vention on the prevention of marine pollution by ships, the basel convention on the control of transboundary movements of hazardous wastes, the ramsar convention on the protection of wetlands, and the convention on biological diversity. after ratification of the agreements by the member countries, n

57、ational governments are responsible for implementing the international obligations in their national policy programs and legislation. sais can contribute to international environmental cooperation by auditing the compliance of their national government with international obligations and commitments.

58、 the intosai working group on environmental auditing wants to stimulate this type of audit and has provided guidelines for the audit process and the selection of international agreements. the working group has done this not only because the audit itself might be useful, but also because these audits

59、 provide excellent possibilities for cooperation and the exchange of information between sais, to examine common issues, and to share ideas on specific audit topics.the first intosai guidance deals with the subject “how sais may co-operate on the audit of international environmental accords” (intosai, 1998). methodological quest