AUDIT PROCEDURES IN THE ASSESSMENT OF ENVIRONMENTAL COSTS

dc.contributor.author	Kostova, Sylvia
dc.date.accessioned	2016-06-23T13:04:26Z
dc.date.available	2016-06-23T13:04:26Z
dc.date.issued	2013
dc.identifier.issn	0323-9004
dc.identifier.uri	http://hdl.handle.net/10610/2845
dc.description.abstract	The article reviews the interdependence between changes in financial reporting and the scope of audit procedures conducted by statutory auditors. It studies the characteristics of the environmental aspects of the integrated financial framework and their impact on the accuracy of financial and non-financial information. Some of the challenges faced by statutory auditors have been outlined in response to the major measures adopted through the strategic document “Europe 2020”, as well as the expectations of audit opinion users via integrated reporting.	bg_BG
dc.language.iso	en	bg_BG
dc.publisher	АИ "Ценов"	bg_BG
dc.relation.ispartofseries	3;4
dc.subject	statutory auditors	bg_BG
dc.subject	independent financial audit	bg_BG
dc.subject	accuracy of financial statements	bg_BG
dc.subject	environmental costs	bg_BG
dc.title	AUDIT PROCEDURES IN THE ASSESSMENT OF ENVIRONMENTAL COSTS	bg_BG
dc.type	Article	bg_BG