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Introduction

From here to eternity M u c h of the w o r k that has been p r o d u c e d about env i r onmen ta l aud i t i ng t o date has fal len in to t w o m a i n categor ies . F i rs t l y , the re are t hos e s tud i es that have e xam ined cu r r en t p rac t i c e i n a l im i t ed n u m b e r of cases a n d o n the bas i s of th i s have p r o p o u n d e d a range of adv ice . T h i s is s ome t imes to d o w i t h content (for examp le wha t to l ook at w h e n s t u d y i n g a pa r t i cu l a r i ssue ) , a n d some t imes adv i c e o n a p p r o a c h (p rocedures , me thodo log i es o r m a n - agement s t rateg ies ) . 1

Second ly , a n d m u c h less obv i ous l y , the re have been s o m e s tud i es o n the p h i l o s o p h y a n d ins t i tu t i ona l agenda of aud i t ing . Inst i tut iona l agenda refers to the po l i t i c a l scene ( in its w ides t sense ) b o t h w i t h i n a n d ou t s ide of l o ca l au thor i t i e s , the in f luence of g loba l , E u r o p e a n a n d na t i ona l po l i c i e s a n d gu idance , a n d the o rgan i za t i ona l a n d c o m m u n i t y se t t ing for the audi t . W o r k i n th i s ca tegory has genera l ly been of an a cadem i c nature o r has inves t i - gated env i r onmen ta l in i t ia t ives m o r e w ide l y . T h i s has o n l y been of l im i t ed use fu lness to l o ca l gove rnment env i r onmen ta l aud i t ing .