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Accounting Purpose in Auditing Environmental Aspects in SME

Author

Listed:
  • ARTENE Alin Emanuel

    (Tibiscus University of Timisoara)

  • DOMIL Aura Emanuela

    (West University of Timisoara)

  • SABÄ‚U Crăciun

    (Tibiscus University of Timisoara)

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.

Suggested Citation

  • ARTENE Alin Emanuel & DOMIL Aura Emanuela & SABÄ‚U Crăciun, 2013. "Accounting Purpose in Auditing Environmental Aspects in SME," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 34-37, May.
    • Handle: RePEc:tdt:annals:v:xix:y:2013:p:34-37
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    File URL: http://fse.tibiscus.ro/anale/Lucrari2013/Lucrari_vol_XIX_2013_005.pdf
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    More about this item

    Keywords

    accounting; SME; environmental audit; EMS;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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