INSTRUMENTS THAT ARE NEEDED TO ENSURE THE CREDIBILITY OF ENVIRONMENTAL DISLCOSURE

Alin Ionel Ienciu (), Vasile Daniel Cardos () and Victor Octavian Muller ()

Annals of Faculty of Economics, 2010, vol. 1, issue 1, 522-527

Abstract: 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.

Keywords: environmental disclosure; environmental audit; financial audit; financial auditors (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:1:y:2010:i:1:p:522-527

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