Trends in Environmental Auditing
Editors' Summary: Environmental auditing has proliferated in use and matured in complexity as a tool for detecting and preventing potential environmental problems. As a result, environmental auditing has taken many forms and has produced controversy. Key factors in this controversy include the current environmental regulatory climate, the need for certainty in understanding the potential environmental liabilities involved in decisionmaking, and the lack of uniformity in environmental audits. The following two Articles consider recent trends in environmental auditing and the role of the environmental consultant's opinion letter. Each author's Article provides a succinct analysis of the evolving trends and tools available to modern decisionmakers that are shaping environmental auditing today.