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...
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| Format: | Article |
| Language: | deu |
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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 |
| _version_ | 1818394467561897984 |
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| author | VASILE DANIEL CARDOS VICTOR OCTAVIAN MULLER ALIN IONEL IENCIU |
| author_facet | VASILE DANIEL CARDOS VICTOR OCTAVIAN MULLER ALIN IONEL IENCIU |
| author_sort | VASILE DANIEL CARDOS |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-14T06:01:40Z |
| format | Article |
| id | doaj.art-dfdaac376f1b4abc9ecdf0ed52197db3 |
| institution | Directory Open Access Journal |
| issn | 1222-569X 1582-5450 |
| language | deu |
| last_indexed | 2024-12-14T06:01:40Z |
| publishDate | 2010-07-01 |
| publisher | University of Oradea |
| record_format | Article |
| series | Annals of the University of Oradea: Economic Science |
| spelling | doaj.art-dfdaac376f1b4abc9ecdf0ed52197db32022-12-21T23:14:24ZdeuUniversity of OradeaAnnals of the University of Oradea: Economic Science1222-569X1582-54502010-07-0111522527INSTRUMENTS THAT ARE NEEDED TO ENSURE THE CREDIBILITY OF ENVIRONMENTAL DISLCOSUREVASILE DANIEL CARDOSVICTOR OCTAVIAN MULLERALIN IONEL IENCIUThe 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.http://anale.steconomiceuoradea.ro/volume/2010/n1/081.pdf environmental disclosureenvironmental auditfinancial auditfinancial auditors |
| spellingShingle | VASILE DANIEL CARDOS VICTOR OCTAVIAN MULLER ALIN IONEL IENCIU INSTRUMENTS THAT ARE NEEDED TO ENSURE THE CREDIBILITY OF ENVIRONMENTAL DISLCOSURE Annals of the University of Oradea: Economic Science environmental disclosure environmental audit financial audit financial auditors |
| title | INSTRUMENTS THAT ARE NEEDED TO ENSURE THE CREDIBILITY OF ENVIRONMENTAL DISLCOSURE |
| title_full | INSTRUMENTS THAT ARE NEEDED TO ENSURE THE CREDIBILITY OF ENVIRONMENTAL DISLCOSURE |
| title_fullStr | INSTRUMENTS THAT ARE NEEDED TO ENSURE THE CREDIBILITY OF ENVIRONMENTAL DISLCOSURE |
| title_full_unstemmed | INSTRUMENTS THAT ARE NEEDED TO ENSURE THE CREDIBILITY OF ENVIRONMENTAL DISLCOSURE |
| title_short | INSTRUMENTS THAT ARE NEEDED TO ENSURE THE CREDIBILITY OF ENVIRONMENTAL DISLCOSURE |
| title_sort | instruments that are needed to ensure the credibility of environmental dislcosure |
| topic | environmental disclosure environmental audit financial audit financial auditors |
| url | http://anale.steconomiceuoradea.ro/volume/2010/n1/081.pdf |
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