The author holds that activities of government environmental audit should include compliance audit of environmental policies , audit of non - environmental policies , audit of environmental and non - environmental designs , audit of systems for environmental management , audit of fund for environmental protection , audit of investment in environmental protection projects and the construction of the projects , etc . this paper justifies the environmental audit activities exclusively performed by governmental institutions and suggests the different facets to perform environmental audit . since there are little study of environmental audit performed by internal auditing staff and public auditors , the author merely provides some perspectives to the contents of them 鉴于内部环境审计和社会环境审计在我国尚未开展，有关的研究也较少，作者仅对内部环境审计和社会环境审计的内容提供了一些思路，如内部环境审计应该包括合规性审计、污染预防审计、产品审计、财产使用审计、制造、贮存和处置审计、环境负债审计、环境管理系统审计和环境项目成本效益审计等内容，而环境系统审计、环境报告审计和对企业环境责任报告的审计应纳入社会环境审计的内容。
