Аudit of enterprise expenses for protection and rational use of natural resources in process of economic activity of enterprise

• Main Author: Yu.Yu. Moroz
• Format: Article
• Language: English
• Published: Zhytomyr Polytechnic State University 2016-07-01
• Series: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
• Subjects: audit; environmental costs; accounting; statistical reports; analysis; natural resources; environmental protection
• Online Access: http://pbo.ztu.edu.ua/article/view/72315

Implementing an effective environmental policy is complicated by the absence of proper provision of reliable information on the environmental activities of participants of an economic activity. In such circumstances, there is an increase of the role of business transactions audit related to the formation of expenses for protection and rational use of natural resources in order to express an independent opinion on their reliability, appropriateness, legality, efficiency in all material aspects in accordance with the requirements of users. The lack of comprehensive methodology and tools for practical audit of costs and its results during the formation of environmental measures in the workplace remains as an unresolved issue. To solve this problem the author has investigated the methods of forming environmental costs of an enterprise in areas of environmental activities in terms of their consideration as the object of audit. The system of tasks for auditing transactions forming environmental costs is formulated. The objects of the audit of environmental costs are identified; their essence is revealed and the approach to the mechanism of their formation is considered. The narrow spaces are revealed, and the problematic issues while forming environmental costs in the accounting system of the company are systematized. The author proposes a set of analytical indicators which can be used in environmental audits of the company and its responsibilities related to environmental protection. The directions for further research on finding ways of harmonizing bookkeeping, statistical accounting and tax calculations of environmental costs are determined.