المؤلف
الملخص
In view of the relationship between the accounting and auditing by that any accounting operations must be accompanied by an audit to confirm them and to give technical opinion neutral in, Therefore it was necessary to be created several attempts to research in determining how professional by which to audit the financial statements relating to contributions from business organizations in solve the negative impacts on the environment resulting from the exercise of business organizations for their various activities.
Accordingly, discussions dealt with identification of a set of requirements that could contribute to an environmental audit of the financial statements and how they have been through to that data related of business organizations practices to bear of their responsibilities towards what caused the damage to the surrounding environment that are within its scope.
The researcher Has been reached on a set of findings and recommendations including: that the auditing standards generally accepted represents a set of instructions can be guided by the auditor in the performance of his work and judging it by owners, and its general concept is no different when you rely on for any types of auditing can be performed by the auditor, including environmental auditing, and therefore, the verdict on the performance of the environmental auditor through the general, standards of field work and standards of reporting , requires:
1. the focus on environmental impacts and to identify all the related matters of accounting, administrative and legal by the auditor is both theoretical and practical, which could contribute to increase his expertise in this area within the modern profession of auditing.
2. The expansion in the auditor duties to include audit of the environmental impacts of the economic units activities in the light of a managerial policies, laws and legislation, and what you need objective evidence and accounting treatments of their own.
3. it should includes the auditor report clauses of the results of the environmental audit and his opinion in the light of the accounting principles generally accepted and the extent of stability and continue to apply and contribute to give a clear picture of all the entities that can provide them with the auditor's report on the commitment of the economic unit concerned laws and regulations relating to the environment and their impact on unit activity and economic continuity in carrying out its activities different.
الكلمات الرئيسة
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