AUDIT PROCEDURES IN THE ASSESSMENT OF ENVIRONMENTAL COSTS

Sylvia Kostova

Economic Archive, 2013, issue 3, 4

Abstract: The article reviews the interdependence between changes in financial reporting and the scope of audit procedures conducted by statutory auditors. It studies the characteristics of the environmental aspects of the integrated financial framework and their impact on the accuracy of financial and non-financial information. Some of the challenges faced by statutory auditors have been outlined in response to the major measures adopted through the strategic document “Europe 2020”, as well as the expectations of audit opinion users via integrated reporting.

Keywords: statutory auditors; independent financial audit; accuracy of financial statements; environmental costs (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:dat:earchi:y:2013:i:3:p:4

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