INSTRUMENTS THAT ARE NEEDED TO ENSURE THE CREDIBILITY OF ENVIRONMENTAL DISLCOSURE
The main objective of the paper is to bring to the forefront the environmental audit and the environmental risk when auditing financial statements, in order to obtain an image on what environmental aspects represent in the field of audit. The study is based on a fundamental, theoretical research and...
| Main Authors: | , , |
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| Format: | Article |
| Language: | deu |
| Published: |
University of Oradea
2010-07-01
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| Series: | Annals of the University of Oradea: Economic Science |
| Subjects: | |
| Online Access: | http://anale.steconomiceuoradea.ro/volume/2010/n1/081.pdf |
| Summary: | The main objective of the paper is to bring to the forefront the environmental audit and the environmental risk when auditing financial statements, in order to obtain an image on what environmental aspects represent in the field of audit. The study is based on a fundamental, theoretical research and on a questionnaire applied to financial auditors regarding their involvement in providing environmental audit. Objectivity of environmental information can be achieved only by means of the audit process. The paper supplements previous studies regarding environmental audit and brings a model for environmental accounting and audit of information. |
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| ISSN: | 1222-569X 1582-5450 |