Discussion of Environmental Audits Key Elements and Its Concept

In China, many specialists and scholars have made discussion on the concept of environmental audit, but because there are controversies about some key elements that form concept, there are great differences about the concept of environmental audit. The theoretical research of environmental audit lags behind, which seriously influences the launch of environmental audit practice. In the article, starting from the review of the current situation of the concept of environmental audit, the authors reveal the differences between concepts and answer the key questions involved in the concept of environmental audit, and discuss the definition of the concept of environmental audit according to the basic principles that theory serves practice.