ACCOUNTING PURPOSE IN AUDITING ENVIRONMENTAL ASPECTS IN SME
ACCOUNTING PURPOSE IN AUDITING ENVIRONMENTAL ASPECTS IN SME
Author(s): Aura Emanuela Domil, Alin Emanuel Artene, Crăciun SabăuSubject(s): Economy
Published by: Editura Eurostampa
Keywords: accounting; SME; environmental audit; EMS
Summary/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.
Journal: Anale. Seria Ştiinţe Economice. Timişoara
- Issue Year: XIX/2013
- Issue No: 19
- Page Range: 34-37
- Page Count: 4
- Language: English