1. Organization
A company, group company, commercial bank, enterprise, government agency or institution with its own functions and administrative management, or a part or combination of the above units, regardless of whether it is a corporate body, public or private.
2. Auditee
The organization under review.
3. Commissioner
The organization that commissioned the audit.
The entrusting party may be the audited party, or it may be a legal person or other organization that has the authority to submit audit entrustment.
4. Related parties
Individuals or groups concerned about the environmental performance of an organization or affected by its environment.
5. Environmental auditor
Persons with qualifications for environmental auditing.
For environmental auditors engaged in third-party certification audits, they should generally meet the requirements of the registration agency for auditor registration and be subject to their assessment and registration. The Environmental Management Professional Committee of China National Certification Committee for Certification Personnel (referred to as the Announcement Committee, English CHINAREGISTRATIONCOMMITEEFORENVIRONMENTALAUDITORS abbreviation CRCEA) is a national registration agency authorized by the state to engage in the registration of environmental auditors.
6. Environmental management system auditor
Persons with qualifications to engage in environmental management system audits.
7. Technical experts
Personnel who provide expertise and skills to the audit team but do not participate as auditors.
Technical experts cannot make an audit conclusion.
8. Audit team
A group or an auditor appointed to undertake the audit task, which may include technical experts and trainee auditors.
9. Audit team leader
Persons who are qualified to host and engage in environmental auditing.
The audit team leader should be fully responsible for the work of the audit team, have certain audit experience, and have the ability to lead and organize the work of the audit team.
10. Subject Matters
Specific environmental activities, events, conditions, management systems, and / or information about the above matters.
For certification activities, the subject matter can generally be understood as the object of certification. For example, in the environmental management system certification activity, the subject matter is the environmental management system of the auditee.
11. Verification of calibration
The audit criteria are the policies, practices, procedures, or requirements that auditors use to compare the audit evidence collected on the subject matter.
The audit criteria may include (but not limited to) the standards on which the audit is based, relevant environmental laws, regulations, and organizational requirements.
12. Audit evidence
Verifiable information, records or statements about facts.
The audit evidence can be qualitative or quantitative, and is used by the auditor to evaluate whether the subject matter meets the audit criteria.
The audit evidence mainly comes from the results of interviews, document reviews, and observations of activities and conditions within the scope of the audit, the results of existing measurements and tests, or the results obtained by other methods.
13. Audit findings
The evaluation result obtained by comparing the collected audit evidence with the audit criteria.
The audit findings are the evaluation results obtained by the audit. Such results are based on the audit criteria and based on the audit evidence. Audit findings are the basis for writing audit reports.
14. Audit conclusion
The auditor ’s professional judgment or opinion on the subject matter of the audit should be based on and limited to the auditor ’s argument based on the audit findings.
The audit conclusion is made on the basis of the audit findings and is the concluding opinion on the subject matter.
15. Environmental audit
Obtain audit evidence objectively and evaluate it to determine whether a specific environmental activity, event, situation, management system, or information about the above matters conforms to the audit criteria. A systematic and documented verification process, including The results are reported to the client.
16. Environmental management system audit
Obtain audit evidence objectively and evaluate it to determine whether an organization's environmental management system complies with the environmental management system audit criteria. A systematic and documented verification process includes reporting the results of this process to the client.
17. Environmental management system certification
The accredited environmental management system certification body passes the audit and certification assessment of the auditee ’s environmental management system in accordance with the audit criteria, confirms the compliance and effectiveness of the auditee ’s environmental management system, and issues certificates and marks. process.
18. Recognition
Authoritative institutions formally recognize the ability of a group or individual to perform specific tasks in accordance with relevant guidelines and procedures.
19. Authorized institutions
Authoritative institutions authorized by the state to engage in qualification recognition.
The accreditation body evaluates and recognizes the certification body's ability to engage in certification activities in specific fields based on specific criteria and procedures.
The China Environmental Management System Certification Body Accreditation Committee (referred to as the Environmental Recognition Committee, English ACACCREDITATIONCOMMITTEEFORENVIRONMENTALMANAGEMENTSYSTEMCERTIFICATIONSBODIE, abbreviated as CACEB) is an authoritative institution authorized by the state to engage in environmental management system certification bodies and is the only national accreditation body in China's environmental management system certification field.
20. Environmental management system accreditation body
A certification body is a third-party organization that has certain capabilities and qualifications to certify the organization ’s environmental management system in accordance with promulgated environmental management system standards and other supporting documents required by the system (that is, an organization that has no interest in the audit).
The recognition of the capabilities and qualifications of certification bodies shall be carried out by accreditation bodies.
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