Home  Journals  International Accounting  43(289) - 2013 November

Development of environmental audit in Russia

Available online: 30 November 2013

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

In Bases of a state policy in the field of ecological development of the Russian Federation till 2030 carrying out ecological audit is established as one of the main mechanisms of realization of a state policy in the field of ecological development. In the article preconditions of emergence of ecological audit in Russia, the reasons of its demand, existing approaches to the concept "ecological audit" are investigated. Significant distinctions in understanding of essence of ecological audit in ecological and economic fields of activity are revealed. Concept "ecological audit" definition as a type of economic activity is given. It is offered to use the various terms defining the concepts "ecological audit" and "audit report" of the sphere of economic and ecological activity.

Keywords: value analysis, functional approach, AIS, AIS investments, investment analysis in AIS

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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