Jingjing Fan, Borui Xie

(School of Economics and Management, Changjiang University)

Abstract：

With the gradual improvement of the status of green development, the corresponding evaluation and testing methods have become increasingly important. As a branch of auditing work, environmental auditing has created rich value for green development, and its intrinsic value has attracted much attention. However, due to the fact that environmental auditing is still in its early stages of development, there are still many gaps in its practical application. Through literature review, first sort out the research results of domestic and foreign scholars on the connotation of environmental auditing and green development; Secondly, a review of the analysis and evaluation methods for both; Finally, based on existing research, prospects for environmental auditing and green development research are proposed.

Key Words：

environmental audit; green development; relevance