（财务会计）环境会计方面的外文文献

本文格式为Word版，下载可任意编辑——（财务会计）环境会计方面的外文文献EVOLUTIONOFANENVIRONMENTALAUDITPROGRAMJ.H.MadayT.L.KuusinenOctober1991PresentedattheEnvironmentalAuditingConferenceOctober22-23,1991Seattle,WashingtonWorksupportedbytheU.S.DepartmentofEnergyunderContractDE-ACO6-76RLO1830PacificNorthwestLaboratoryRichland,Washington99352DISCLAIMERThisreportwaspreparedasanaccountofworksponsoredbyanagencyoftheUnitedStates。Government.NeithertheUnitedStatesGovernmentnoranyagencythereof,noranyoftheiremployees,makesanywarranty,expressorimplied,orassumesanylegalliabilityorresponsibilityfortheaccuracy,completeness,orusefulnessofanyination,apparatus,product,orprocessdisclosed,orrepresentsthatitsusewouldnotinfringeprivatelyownedrights.Referencehereintoanyspecificcommercialproduct,process,orservicebytradename,trademark,manufacturer,orotherwisedoesnotnecessarilyconstituteorimplyitsendorsement,recommendation,orfavoringbytheUnitedStatesGovernmentoranyagencythereof.TheviewsandopinionsofauthorsexpressedhereindonotnecessarilystateorreflectthoseoftheUnitedStatesGovernmentoranyagencythereof.EvolutionofanEnvironmentalAuditProgramJosephH.Maday,Jr.ASQC-CQATechnicalGroupLeader-QualityVerificationDepartmentandTapioKuusinenSeniorResearchScientistEnvironmentalPolicyandComplianceGroupPacificNorthwestLaboratoryRichland,Washington99352ACKNOWLEDGEMENTThisdocumentwaspreparedunderthedirectionoftheU.S.EnvironmentProtectionAgency’sEPASmallBusinessDivision.Therewerenumerousreviewersfromgovernmentandprivateorganizations.Additionally,thefollowingprovidedimportantadviceand/orreferencematerials*SmallBusinessOmbudsman,MaineDepartmentofEnvironmentalProtection*TennesseeSmallBusinessAssistanceProgram*NewJerseyDepartmentofEnvironmentalProtection*MassachusettsOfficeofTechnicalAssistanceforToxicsUseReductionOTA*IowaWasteReductionCenter,UniversityofNorthernIowa*FloridaSmallBusinessAssistanceProgramTheproductsandservicesincludedinthisdocumentwerecontributedforreviewbycommercialandgovernmentsources.Theprojectteamisthankfulfortheirtimelycooperation.ABSTRACTInternationalandnationalstandards,andinsomecasescorporatepoliciesrequirethatplannedandscheduledauditsbeperedtoverifyallaspectsofenvironmentalcomplianceandtodetermineeffectiveimplementationoftheenvironmentalmanagementprogram.AnexampleofthiscanbefoundinthedefinitionofauditingasprovidedbyU.S.EnvironmentalProtectionAgencyEPAPolicyStatementonEnvironmentalAuditing.Itdefinesenvironmentalauditingasfollows“Environmentalauditingisasystematic,documented,periodicandobjectivereviewbyregulatedentitiesoffacilityoperationsandpracticesrelatedtomeetingenvironmentalrequirements.Auditscanbedesignedtoaccomplishanyorallofthefollowingverifycompliancewithenvironmentalrequirements,uatetheeffectivenessofenvironmentalmanagementsystemsalreadyinplace,orassessrisksfromregulatedandunregulatedmaterialsandpractices.Auditingservesasaqualityassurancechecktohelpimprovetheeffectivenessofbasicenvironmentalmanagementbyverifyingthatmanagementpracticesareinplace,functioningandadequate.Manyspecificationsfurtheremphasizethattheauditbeperedtowrittenproceduresorcheckliststoprovidelaterdocumentationbypersonnelwhodonothavedirectresponsibilityforperingtheactivitiesbeingaudited.Theresultsofsuchauditsaregenerallyrequiredtobedocumented,reportedto,andreviewedby,responsiblemanagement.Follow-upactionwillbetakenwhereindicated.Theresponsibleorganizationcanthentakefollow-upactionasneeded.Aneffectiveauditingprogramisausefultoolforimprovingenvironmentalcompliance.Ifdevelopedproperly,theprogramwillpointoutareasofweaknessandareasofpotentialproblems.Anauditingprogramwillalsoidentifyenvironmentalcomplianceactivitiesthatmeetorexceedexpectations.AtthePacificNorthwestLaboratoryPNL,EnvironmentalAuditsusedtoconsistofnontechnicalauditorsauditingtofindingspublishedinGeneralAccountingOfficereports.Todayspracticeofdeployingacompositeteamoftechnicalspecialistsandnontechncialauditorstoaudittospecificenvironmentalprogrammaticrequirementsprovides,webelieve,asignificantimprovement.国际和国家的标准,而且在一些情形企业的政策需要那筹划了的和预定的稽核是运行到查证全