Accounting Purpose in Auditing Environmental Aspects in SME

Alin Emanuel Artene, Aura Emanuela Domil and Crăciun Sabä‚u
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Alin Emanuel Artene: Tibiscus University of Timisoara
Aura Emanuela Domil: West University of Timisoara
Crăciun Sabä‚u: Tibiscus University of Timisoara

Anale. Seria Stiinte Economice. Timisoara, 2013, vol. XIX, 34-37

Abstract: Lack of regulation and general frameworks for reporting environmental information, determines auditors to avoid areas where their expertise can be useful. Because an environmental audit requires different types of skills, the most rational way of organizing this type of audit seems teamwork, involving auditors, accountants, engineers and other experts on environmental issues.

Keywords: accounting; SME; environmental audit; EMS (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2013
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