【摘 要】环境意识的兴起催生和推进了环境审计的发展，在当今社会经济可持续发展的进程中，不同的审计主体在各自的审计领域扮演着各自的角色。文章通过对环境审计发展脉络的梳理，洞察注册会计师(CPA)在环境审计中地位及作用的嬗变，并就变化原因以及制约CPA在未来环境审计中有效发挥作用的因素进行了深入分析。
【关键词】未来环境审计；发展过程；注册会计师的作用；制约因素
CPAs' Roles in Future Environmental Auditing
The rise of environmental consciousness produces and forces the development of environmental auditing.In the course of sustainable development of society and economy, various audit subjects play various roles in their respective fields. Through clearing the development clue of environmental auditing, this article apperceives the change of CPAs' roles in environmental auditing and analyzes deeply the reasons of this change and the factors which restrict CPA effective roles in future environmental auditing.
Key words: future environmental auditing; development process; CPAs' roles; restraining factors
