In order to prove the practice of environmental auditing, we analyze the way and process of environmental auditing. We explain the method, steps and report using the theory of auditing and environment.

• 为了加强环境审计的实践性，本文对环境审计的程序与方法做了进一步的分析，在分析过程中以审计学理论为基础，同时结合环境问题的特殊性，对环境审计的具体实施步骤以及有关方法、环境审计报告等做了详细的说明。