بررسی توصیفی حسابرسی زیست محیطی

نوع مقاله : علمی - پژوهشی

نویسندگان

چکیده

آلودگی محیط‌زیست به‌عنوان یکی از مهم‌ترین معضلات جامعۀ بشری امروز، در ایران به‌قدری شدت یافته که پایتخت آن به‌عنوان یکی از آلوده‌ترین شهرهای جهان شناخته شده است. این موضوع لزوم به‌کارگیری حسابداری و حسابرسی محیط‌زیست را به‌عنوان تلاشی در جهت حفاظت از محیط‌زیست توجیه می‌کند. در این پژوهش به بررسی توصیفی حسابرسی زیست‌محیطی پرداخته شده است .این حسابرسی رویه‌های اصلی بنگاه‌های اقتصادی و سازمان‌ها را دربارۀ موضوعات زیست‌محیطی، بررسی و ارزیابی می‌کند. روش پژوهشی در این مطالعه مروری- توصیفی می‌باشد و هدف آن بررسی مزایا و معایب این نوع حسابرسی می‌باشد. شواهد مطالعۀ حاضر نشان داد که حسابرسی رعایت یا حسابرسی مسئولیت‌های گذشته، مسئولیت‌های جاری و مسئولیت‌های آینده؛ همچنین حسابرسی فرایندهایا حسابرسی تأثیر خرید یا تحصیل یک شرکت جدید، حسابرسی اثرات محیطی منطقۀ استقرار سازمان، حسابرسی محصولات تولیدی و حسابرسی رویه‌های زیست‌محیطی مدیریت، از شیوه‌های متداول و مرسوم حسابرسی محیط ‌زیست هستند. نتایج نشان می‌دهد که حسابرسی محیط‌زیست منجر به بهبود محیط کار و صرفه‌جویی در منابع سازمان می‌شود

کلیدواژه‌ها


عنوان مقاله [English]

Descriptive Study of Environmental Audit

نویسندگان [English]

  • vahid bekhradinasab
  • fatemeh jolanejad
چکیده [English]

Environmental pollution as one of the most important problems of human society today, in Iran, to the extent of its capital as one of the most polluted cities in the known world.It is necessary to utilize environmental accounting and auditing as an attempt to justify the protection of the environment. Of this research is descriptive study investigated the environmental audit..The main procedural auditing firms and organizations on environmental issues is assessed. The methods used in this study is descriptive-review aims to examine the advantages and disadvantages of this type of audit is.This study showed evidence that compliance audits or audit responsibilities, the responsibility of current and future responsibilities as well as audit or audit processes influence the purchase or acquisition of a new company, auditing the environmental impact of the establishment of the organization, audit production and audit procedures environmental management, environmental audits are common and customary practices.The results show that environmental audit to improve the working environment and saving organization.

کلیدواژه‌ها [English]

  • America Environmental Protection Agency
  • Implementation of Environmental Law
  • Environmental Auditing
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