文章基本信息

标题：AUDITING PROCEDURES IN CONTEXT OF ASSIGNATION OF PRIORITY IN ENVIRONMENTAL AREA
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作者：Juraj Halama ; Ladislav Kareš ; Petra Krišková 等
期刊名称：International Scientific Journal of Management Information Systems
印刷版ISSN：1452-774X
出版年度：2007
卷号：2
期号：1
出版社：University of Novi Sad
摘要：The aim of this article is to present new approach to the environmental matter's assessment during the the audit of financial statements. The authors of the article have considered the current legal regulations for auditor's activity, which have been fully compatible with the legal regulations for audits applied in the European Union since January 1, 2004. The importance of this article is not only in its, but mostly in the fact that it deals with issues, which become increasingly significant and important in these days - the environmental matters.
关键词：audit; environmental