【正文】 er(s). Five SAIs audited the Sofia Convention on the Protection and Sustainable Use of the River Danube (SAI of Bulgaria, 2001。 SAI of Croatia, 2002。 SAI of Romania, 2002。 reports of the SAIs of Slovak Republic and Slovenia: in preparation), and Colombia and Venezuela worked together on the River Ta180。chira Project (SAI of Colombia, 2002). Also, other forms of international cooperation occurred, such as the exchange of information and audit methods, cooperation on audit work on a shared subject not regulated by an international agreement (such as drinkingwater supplies in cities), or joint training courses and seminars.To audit an international environmental agreement, cooperation between SAIs is not a prerequisite condition. Several SAIs audited the pliance of their government with international agreements alone. Some examples: The SAI of Canada audited the Basel Convention on Hazardous Waste (1997), the Montreal Protocol and the Vienna Convention on Ozone Depletion, and the Convention on Climate Change (1998), and the Convention on Biological Diversity (1998). The SAI of the United States (1999) audited the Kyoto Protocol on Climate Change. The SAI of the Netherlands audited it as well (2002). The SAI of New Zealand audited the management of multilateral agreements, involving accountability, and reporting of four international environmental agreements (2001). The SAI of Peru audited the Convention on International Trade in Endangered Species of Wild Fauna and Flora (2001). Recently, in Europe, Asia, Africa, Latin America, and the Pacific, regional working groups on environmental auditing have been established. These groups will provide a good platform to continue and enhance the cooperation between SAIs at the regional level in the near future.ConclusionsThe main conclusions that can be drawn from the survey among SAIs are as follows.● The formulation of environmental plans and programs by governments grew rapidly between 1993 and 1996. Now, most countries have established some form of environmental policy. However, according to the audit institutions in many countries, the clarity of the environmental policy formulation is open to improvement.● Nearly all SAIs have a general mandate that can be applied to all sectors of the government including the environmental sector. Most SAIs are entitled to do “ex post” audits, including regularity or financial audits and performance audits or value for money audits.● A growing number of SAIs became active in the field of environmental auditing. After a quantitative growth, a shift from regularity to performance audits was noticed. Now, environmental auditing is a substantial and regular part of the audit work of more than half of the SAIs.● SAIs can contribute to international environmental cooperation by auditing the pliance of their national government with international environmental obligations and mitments. The INTOSAI Working Group on environmental auditing wants to stimulate this type of audit, and has provided guidelines for the audit process and the selection of international agreements. Moreover, cooperation between SAIs is a good way to exchange experiences and to learn from each other. During the last 5 years, several joint environmental audits were done, mainly on the regional level. The recently formed regional working groups will provide a platform to continue and enhance the cooperation between SAIs in the near future. The results of the survey of the INTOSAI Working Group provide a first insight in the development of environmental auditing by SAIs. In the future it would be interesting to evaluate in greater detail the contribution of the environmental audit work of SAIs to the improvement of environmental governance and policy performance. Also, it would be interesting to evaluate the added advantage of international cooperation between SAIs on audits of international environmental agreements: the contribution of joint and coordinated audit projects to the professional skills of the auditors, and the impact of the cooperation on the quality of the audits. It would also be interesting to evaluate whether joint audits contribute more to international environmental cooperation by the national governments than single audits by one SAI.指導(dǎo)教師對外文翻譯的評語： 指導(dǎo)教師 （簽名） 年 月 日建議成績（百分制）評閱小組或評閱人對外文翻譯的評語：評閱小組負(fù)責(zé)人或評閱人 （簽名） 年 月 日建議成績（百分制）14