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最近几年,煤炭矿难事故频发,这已成为我国当前必须解决的一个重大问题。如何才能解决这个问题呢?环境审计进入了我们的视线。本文探讨了煤炭行业环境审计的必要性,然后又从政府审计、内部审计和注册会计师审计三个方面论述了如何对煤炭行业进行环境审计。
In recent years, frequent coal mine accidents have become a major issue that our country must solve now. How to solve this problem? Environmental audit has entered our line of sight. This paper explores the necessity of environmental auditing in the coal industry. Then it discusses how to audit the coal industry from three aspects: government auditing, internal auditing and CPA auditing.