1.1 意图 -本规程确定了环境法规符合性审计（审计）的最低要求。它还提供了与美国（USA）和受其法律管辖的其他司法管辖区实施的审计相关的条款和程序的信息。它为相关方提供了一个参考，以定义和描述公认的审计条款和程序。 1.2 出身背景 : 1.2.1 了解与审计相关的利益 --审计带来了各种好处。这些好处可能包括更好地了解设施或组织的合规状态，识别环境管理系统改进的机会，减少或消除作为综合合规管理计划一部分实施时的潜在法律和金融负债，改善与政府机构、社区和其他利益相关者的沟通和关系，为双方的发展提供信息- 长期和长期环境支出，以及员工教育。 1.2.2 对审计相关风险的认识 --认识到某些风险与审计相关也很重要。在开始审计之前，可以通过仔细考虑审计过程来管理和控制这些风险。这些风险可能包括:如果审计结果未及时纠正，被审计单位潜在的法律和金融负债增加，机密商业信息或商业秘密的披露，由于审计结果的措辞导致的无意利益承认，根据审计特权法律或律师规定，披露拟保密的审计结果- 客户特权或工作产品原则，以及不准确的审计结果。 1.2.3 法律问题意识 --许多重要的法律问题与审计有关。例如，法律问题包括一项或多项证据特权的资格、有限豁免的资格、商业秘密和机密信息的保护、，许多与环境审计相关的政府政策的应用（包括通过审计为检测、披露和纠正潜在违规行为提供激励的联邦和州计划），审计报告的形式和语言，向政府（联邦、州或地方机构）报告某些信息的必要性，审计师的潜在责任，以及及时解决审计期间发现的问题的重要性。 在启动审计之前和审计期间，相关方应考虑潜在的法律问题，并酌情咨询法律顾问或其他专家。 1.3 组织 --本实践按以下方式组织: 部分 范围 1. 参考文件 2. 术语 3. 意义和用途 4. 责任 5. 审计师资格和人员配置 6. 审计过程 7. 评估和报告编制 8. 关键词 9

1.1 Purpose —This practice identifies minimum requirements for environmental regulatory compliance audits (audits). It also provides information on the terms and procedures associated with audits as practiced in the United States of America (USA) and other jurisdictions subject to the laws thereof. It provides a reference to which interested parties may refer for definition and description of accepted audit terms and procedures. 1.2 Background : 1.2.1 Awareness of Benefits Associated with Audits --Various benefits have been attributed to audits. These benefits may include a better understanding of the compliance status of a facility or organization, identification of opportunities for environmental management systems improvements, reduction or elimination of potential legal and financial liabilities when implemented as part of a comprehensive compliance management program, better communications and improved relationships with governmental agencies, communities, and other stakeholders, providing information for development of both short-term and long-term environmental expenditures, and education of employees. 1.2.2 Awareness of Risks Associated with Audits --It is also important to recognize that certain risks have been associated with audits. These risks may be managed and controlled by giving thoughtful consideration to the audit process before beginning an audit. These risks may include increased potential legal and financial liabilities for the audited entity if audit findings are not corrected in a timely manner, disclosure of confidential business information or trade secrets, inadvertent admissions against interest because of the wording of audit findings, disclosure of audit findings intended to be kept confidential under audit privilege laws or attorney - client privilege or work product doctrine, and inaccurate audit findings. 1.2.3 Awareness of Legal Issues --A number of important legal issues are associated with audits. Example legal issues include the qualification for one or more evidentiary privileges, the qualification for limited immunity, the protection of trade secrets and confidential information, the application of a number of government policies associated with environmental audits (including federal and state programs that provide incentives for detecting, disclosing, and correcting potential violations through auditing), the form and language of audit reports, the necessity of reporting certain information to the government, (either federal, state, or local agencies), the potential liability of auditors, and the importance of promptly addressing issues identified during audits. Prior to initiating and during an audit, interested parties should consider potential legal issues and consult legal counsel or other experts as appropriate. 1.3 Organization -- This practice is organized in the following manner: Section Scope 1 Referenced Documents 2 Terminology 3 Significance and Use 4 Responsibilities 5 Auditor Qualifications and Staffing 6 The Audit Process 7 Evaluation and Report Preparation 8 Keywords 9