Publication: Methods of audit of operations with environmental assets and obligations: modern state and development
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ASEM
Abstract
Description
MASKO, Ludmila. Methods of audit of operations with environmental assets and obligations: modern state and development. In: Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare = Accounting and auditing in the globalized conditions: realities and prospects for development : conf. șt. intern., ed. a 7-a., 19-20 apr. 2018. Chişinău : S. n., 2018, pp. 212–216. ISBN 978-9975-127-59-2.
The modern state of audit of environmental issues of accounting (financial) reporting of business entities is investigated in the article. Based on the application of an integrated approach to segmentation of accounting and reporting data, we propose methods for auditing transactions with environmental assets and liabilities, which will contribute to improving the quality of the work of the audit organization, the ability in full to reliably estimate the impact on environmental reporting of the entity being audited. CZU: 657.6:504(476).
The modern state of audit of environmental issues of accounting (financial) reporting of business entities is investigated in the article. Based on the application of an integrated approach to segmentation of accounting and reporting data, we propose methods for auditing transactions with environmental assets and liabilities, which will contribute to improving the quality of the work of the audit organization, the ability in full to reliably estimate the impact on environmental reporting of the entity being audited. CZU: 657.6:504(476).
Keywords
environmental assets, environmental liabilities, audit of environmental issues, accounting reports, integrated approach, segmentation of information