1.1 目的- 这种做法 2. 确定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 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，为短期和长期环境支出的发展以及员工教育提供信息。 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 1.4 本国际标准是根据世界贸易组织技术性贸易壁垒（TBT）委员会发布的《关于制定国际标准、指南和建议的原则的决定》中确立的国际公认标准化原则制定的。 ====意义和用途====== 4.1 预期用途- 本惯例旨在供希望执行或指导审计，或依赖审计结果或审计报告的各方使用。这种使用包括内部和外部审计师的审计。 4.2 其他审计标准- 如果审计计划中有规定，其他审计标准可能包括在审计范围内。示例包括安全和健康要求，以及技术、操作和管理要求。 4.3 相关ASTM标准- 这种做法与实践有关 E1527 ，解决CERCLA责任和实践问题 E1528 ，解决了商业房地产的尽职调查问题。这些实践中的许多条款和程序与本实践相关的条款和程序相似，但可能不同。指导 E2365年 解决环境合规评估问题，可能是一些环境法规合规审计的适当工具。建议用户使用该指南 E2365年 不是一个包罗万象的合规性评估工具。指导 E3123 阐述了公认会计原则中指定的五种环境负债（资产报废义务、环境义务、承诺、或有事项和担保）。 4.3.1 不可互换- 虽然与实践关系遥远 E1527 和 E1528 ，此实践旨在实现不同的结果。因此，这些规程不得与本规程互换使用或代替本规程。 4.4 相关ISO指南- 国际标准化组织（ISO）制定了环境审计指南。这些是ISO 14001-2015和19011-2018。这些指南中的许多条款和程序可能与本实践相关的条款和程序相似，但可能不同。 ISO 14001-2015增加了几个合规性评估标准，包括第9.1.2节（合规性评估）和第9.2节（内部审计）。 4.4.1 不可互换- 虽然与ISO指南相关，但本实践的目的不同。因此，这些ISO指南不得与本惯例互换使用或代替本惯例。 4.5 其他服务- 审计可能会产生许多问题，但不在本惯例的范围内。这些问题包括但不限于制定行动计划和成本估算，以解决审计结果。 4.6 条件- 以下条件适用于本惯例。 4.6.1 并非详尽无遗- 审计不应构成对被审计单位遵守所有潜在适用审计标准的详尽审查，除非在审计计划中明确指定为审计目标。 4.6.2 审查级别是可变的- 审计范围可能会有所不同，以满足不同的审计目标。例如，审计范围可能仅包括选定的审计标准、选定的审查期或设施或组织的选定部分。 4.6.3 环境审计的持续可行性- 根据本惯例完成的审计仅在审查期间有效。由于审计标准和被审计单位的条件可能会随着时间的推移而变化，因此不应假设审计报告在审查期之外是可靠的，或具有持续的可行性。 4.6.4 以前审计的使用- 仅当先前审计报告中包含的信息具有持续可行性且使用该信息适当时，才应使用该信息。

1.1 Purpose— This practice 2 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 1.4 This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee. ====== Significance And Use ====== 4.1 Intended Use— This practice is intended for use by parties who wish to perform or direct an audit, or rely upon audit findings or an audit report. Such use includes audits by internal and external auditors. 4.2 Other Audit Criteria— Other audit criteria may be included in the audit scope if specified in the audit plan. Examples include safety and health requirements, and technical, operational, and management requirements. 4.3 Related ASTM Standards— This practice is related to Practice E1527 , which addresses CERCLA liability, and Practice E1528 , which addresses due diligence for commercial real estate. A number of terms and procedures from these practices are similar to terms and procedures associated with this practice but they may not be the same. Guide E2365 addresses environmental compliance assessment and may be an appropriate tool for some environmental regulatory compliance audits. The user is advised that Guide E2365 is not an all-encompassing compliance assessment tool. Guide E3123 addresses the five types of environmental liabilities named in generally-accepted accounting principles (asset retirement obligations, environmental obligations, commitments, contingencies and guarantees). 4.3.1 Not Interchangeable— Although distantly related to Practices E1527 and E1528 , this practice is designed to achieve different results. Therefore, these practices shall not be used interchangeably with, or in place of, this practice. 4.4 Related ISO Guidelines— The International Organization for Standardization (ISO) has developed guidelines addressing environmental auditing. These are ISO 14001-2015 and 19011-2018. A number of terms and procedures from these guidelines may be similar to terms and procedures associated with this practice but they may not be the same. ISO 14001-2015 added several compliance evaluation criteria, including Section 9.1.2 (Evaluation of Compliance) and Section 9.2 (Internal Audits). 4.4.1 Not Interchangeable— Although related to ISO guidelines, this practice is designed for a different purpose. Therefore, these ISO guidelines shall not be used interchangeably with, or in place of, this practice. 4.5 Additional Services— A number of issues may arise as a result of an audit, but are outside the scope of this practice. Such issues include, but are not limited to, development of action plans and cost estimates to address audit findings. 4.6 Conditions— The following conditions shall govern the application of this practice. 4.6.1 Not Exhaustive— A audit shall not constitute an exhaustive review of audited entity compliance with all potentially applicable audit criteria unless explicitly intended and stated as an audit objective in the audit plan. 4.6.2 Level of Review is Variable— The audit scope may vary to meet different audit objectives. For example, the audit scope may include only selected audit criteria, selected period under review, or selected portions of a facility or organization. 4.6.3 Continued Viability of Environmental Audit— An audit completed in accordance with this practice shall be valid for only the period under review. Because audit criteria and audited entity conditions may change over time, it shall not be assumed that an audit report is reliable, or has continued viability, for other than the period under review. 4.6.4 Usage of Prior Audits— Information contained within reports from prior audits should be used only if it has continued viability and if use of that information is appropriate.