Environmental Audit, A Possible Source Of Information For Financial Auditors
AbstractThe purpose of this article is to present certain aspects regarding environmental auditand how it is perceived by the accounting profession, especially by financial auditors. The mainobjectives taken into account when writing the article was to define the concept of environmental audit,to present how financial auditors get involved within environmental audit, both internationally and inRomania. The scientific approach is based on information from national literature, European andinternational practice regarding environmental audit and the implication of accounting professionalsin this activity. The results of the research conducted in this paper have shown that the accountingprofession at international level, such as the case of New Zeeland, as well as at national level, is onlyslightly involved in environmental audit due to the fact that this type of audit is an activity that is notmandatory, being used for the entity’s own use as opposed to financial audit, which is mandatory andis stipulated by accounting regulations in force and is standardized.
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Bibliographic InfoArticle provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.
Volume (Year): 1 (2011)
Issue (Month): 13 ()
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environmental audit; financial audit; environmental aspects; accounting profession;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- O13 - Economic Development, Technological Change, and Growth - - Economic Development - - - Agriculture; Natural Resources; Environment; Other Primary Products
- Q59 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Other
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- P. De Moor & I. De Beelde, 2005. "Environmental Auditing and the Role of the Accountancy Profession: A Literature Review," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/303, Ghent University, Faculty of Economics and Business Administration.
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