PLANNING AUDIT INSPECTION OF ENVIRONMENTAL ASPECTS OF ENTERPRISE ACTIVITY

Yuldasheva Saodat Khalmurzayevna,Yuldashev Sherzod Zairjanovich

Authors

Yuldasheva Saodat Khalmurzayevna,Yuldashev Sherzod Zairjanovich “International school of finance technology and science”

Keywords:

Audit financial statements; Auditor risk; Planning in audit; System of accounting; System of the internal ecological control; Environmental management system; Audit materiality; Tests of reliability of system of the internal control; Environmental aspects; Ecological risk.

Abstract

Article is devoted to a technique of planning of audit of ecological aspects. Features of audit of the enterprise which pollutes an environment are allocated. Detailed elaboration of ecological parameters as objects of planning of audit of the financial reporting is lead. Specific procedures of planning of audit of ecological aspects at following stages are certain: acquaintance to business of the client, an estimation of system of the internal ecological control, an estimation of components of auditor risk, definition of importance

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