Volume 03 Issue 05-2023
15
International Journal Of Management And Economics Fundamental
(ISSN
–
2771-2257)
VOLUME
03
ISSUE
05
Pages:
15-27
SJIF
I
MPACT
FACTOR
(2021:
5.
705
)
(2022:
5.
705
)
(2023:
7.
448
)
OCLC
–
1121105677
Publisher:
Oscar Publishing Services
Servi
ABSTRACT
This article deals with risk assessment and internal control of environmental costs in the industry. Recommendations
for improving the procedure for an environmental audit conducted at the stage of substantive and final stage of the
audit.
KEYWORDS
Ecological audit, ecological processes, ecological costs, ecological reporting, accounting of ecology, procedures of
audit.
INTRODUCTION
In the modern world, public attention is riveted to the
financial and economic life of enterprises, in whose
activities there are environmental aspects (polluting
emissions into the atmosphere, discharges into water
bodies, waste), and, accordingly, to their public
financial statements.
The impact of modern technical means on the
environment is so great that it takes on a pronounced
Research Article
RISK ASSESSMENT OF THE INTERNAL CONTROL SYSTEM AND THE
APPLICATION
OF
AUDITING
PROCEDURES
IN
AUDIT
OF
ENVIRONMENTAL COSTS
Submission Date:
May 07, 2023,
Accepted Date:
May 12, 2023,
Published Date:
May 17, 2023
Crossref doi:
https://doi.org/10.37547/ijmef/Volume03Issue05-03
Yuldasheva Saodat Khalmurzayevna
PhD, docent, Tashkent Financial Institute department of “Audit”
, Uzbekistan
Fayziyev Shakhobiddin Nuritdinovich
PhD, docent, Tashkent Financial Institute department of “Audit”
, Uzbekistan
Shayakubov Shakabil Karimovich
PhD, docent, Tashkent Financial Institute department of “
economic
analysis”
, Uzbekistan
Journal
Website:
https://theusajournals.
com/index.php/ijmef
Copyright:
Original
content from this work
may be used under the
terms of the creative
commons
attributes
4.0 licence.
Volume 03 Issue 05-2023
16
International Journal Of Management And Economics Fundamental
(ISSN
–
2771-2257)
VOLUME
03
ISSUE
05
Pages:
15-27
SJIF
I
MPACT
FACTOR
(2021:
5.
705
)
(2022:
5.
705
)
(2023:
7.
448
)
OCLC
–
1121105677
Publisher:
Oscar Publishing Services
Servi
global scale, and environmental control and
environmental management in the Republic of
Uzbekistan is carried out with extremely low efficiency.
This situation leads to the emergence of ecological
disaster zones, emergency situations that entail
significant economic damage, and the manifestation of
fundamentally new negative environmental factors.
For enterprises, the fact of environmental pollution
seriously affects their financial and economic activities.
Firstly, because of the need for financial investments in
environmental protection measures.
In modern science, there is no comprehensive
understanding of the specifics of the objects of audit
of organizations that pollute the environment. There
are very few publications on this topic. Confidentiality
of audit information, closeness of internal audit
methods do not allow assessing the existing practical
methods of auditing these organizations. Thus, it
becomes obvious that it is necessary to develop and
use non-traditional approaches to solving existing and
potential environmental and economic problems, to
find new reserves for the country's development. The
most promising area of activity is environmental audit.
This form of audit urgently requires the
development of scientific and methodological
approaches to its implementation, because in our
country it appeared relatively recently and is becoming
more widespread due to economic transformations.
Like any new area of activity, environmental audit
needs
to
develop
conceptual
frameworks,
methodological and organizational forms.
Environmental audit is one of the factors for
increasing the efficiency and pace of development of
the regional economy, preserving its environment. This
happens due to:
1. stimulating the environmental activities of
enterprises in order to increase their investment
attractiveness for the implementation of national and,
especially, international investments in the industry of
the region,
2. increasing the output of finished products by
increasing the efficiency of use and achieving savings
in the production process of limited natural resources,
3. increasing the competitiveness of domestic
products by increasing the environmental friendliness
factor,
4. increase in consumer demand for products, which
will be facilitated by an increase in the "green" image
of enterprises,
5. ecologization of the technological process and the
introduction
of
energy-saving
and
low-waste
technologies,
6. prevention of man-made and environmental
disasters, the timely prevention of which is very
important in recent times due to the enormous wear
and tear of transport, treatment and industrial
equipment,
7. Improvement of the environment, preserving the
health of future generations.
Volume 03 Issue 05-2023
17
International Journal Of Management And Economics Fundamental
(ISSN
–
2771-2257)
VOLUME
03
ISSUE
05
Pages:
15-27
SJIF
I
MPACT
FACTOR
(2021:
5.
705
)
(2022:
5.
705
)
(2023:
7.
448
)
OCLC
–
1121105677
Publisher:
Oscar Publishing Services
Servi
In recent years, taking into account international
experience and in the context of a reduction in the
staff of state environmental control bodies in the
Republic of Uzbekistan, the initiative activity of
economic entities aimed at solving the problems of
minimizing the impact on the environment, called
environmental
management,
is
of
particular
importance. Environmental audit is also used as the
main tool for searching, analyzing and ranking ways to
reduce
the
environmental
impact
in
the
implementation of environmental management
activities by industrial enterprises.
The purpose of the article is to develop and
theoretically substantiate the methodology for
auditing
financial
statements,
focused
on
environmental
and
economic
relationships
in
economic life in a market economy.
In accordance with this goal, the following tasks are
set:
- explore the theoretical foundations of audit and the
prerequisites for its development to identify
approaches to verifying the reliability of information
characterizing the environmental component of the
enterprise;
- analyze the impact of environmental features of the
activities of economic entities on the indicators of
financial and economic activities reflected in public
financial statements to determine the environmental
audit objects;
- develop a methodology for auditing financial
statements, taking into account the environmental
aspects of the activities of economic entities, which will
allow assessing the impact of environmental features
on financial and economic performance indicators
reflected in public reporting;
- develop recommendations to improve the
informational usefulness of the financial statements
and the auditor's report in terms of disclosure of
material environmental information.
The object of the study is the financial statements of
organizations whose activities are associated with
environmental risk.
The subject of the study is the theoretical,
methodological and practical aspects of the audit of
the financial statements of organizations that pollute
the environment.
Some issues of assessing the impact of environmental
pollution on financial reporting indicators as part of an
environmental audit were noted by J. Bartels, S.L.
Baidakov, N.V. Barlyaev, V.A. Vlasov, O.E. Dorokhin,
G.S. Kamerilova, O.V. Kudryavtseva, S.V. Makarov,
Yu.A. Mazhaisky, G.V. Pachurin, E.N. Petrova, K.S.
Saenko, T.V. Sergeeva, G.P. Serov, V.L. Sidorchuk, L.B.
Shagarova. However, environmental audit, based on
its legal definition and history of development, does
not perform the function of assessing the reliability of
financial statements.
In the works of such authors as N.P. Baryshnikov, A.I.
Borodin, B.T. Zharylgasova, A.V. Zotov, E.V. Ilyicheva,
Volume 03 Issue 05-2023
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(ISSN
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VOLUME
03
ISSUE
05
Pages:
15-27
SJIF
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(2021:
5.
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(2022:
5.
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(2023:
7.
448
)
OCLC
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1121105677
Publisher:
Oscar Publishing Services
Servi
N.B. Smirnov, L.V. Sotnikova, A.E. Suglobov, V.P. Suits,
S.M. Shapiguzov, A.D. Sheremet examines the impact
of the environmental aspects of the audited
organization on the verification procedures during a
general audit. At the same time, not all the
consequences of the environmental aspects of
activities are covered in the works of scientists, there is
no systematic understanding of the organization and
methodology for conducting an audit of organizations
that pollute the environment.
The methodological basis of the study is the
dialectical theory of scientific knowledge, which
considers financial statements as an object of audit in
relation and interdependence with all economic and
financial processes in the organization. General and
special methods of cognition are used as scientific
tools in the work: comparison, formalization, scientific
abstraction, combinations of analysis and synthesis,
generalization, induction and deduction, systematic
approach, questioning, observation, description,
measurement. The information base of the study
consists of legal acts regulating auditing, accounting
and reporting in the Republic of Uzbekistan,
international and national auditing standards, practical
materials on the activities of commercial organizations
and audit firms of the Republic of Uzbekistan.
The scientific novelty of the study lies in the
substantiation of theoretical provisions and the
development of a methodology for auditing financial
statements, taking into account the environmental
aspects of activities, in order to improve the quality of
audit services provided. In this case:
- substantiated the author's approach to the audit of
financial statements, focused on environmental and
economic relationships in economic life, which differs
from the existing ones in that it is necessary to assess
the environmental component of the activity of the
audited object during the general audit of financial
statements;
- the environmental objects of the audit of financial
statements were specified, which characterize the
specifics of accounting and control systems for the
activities
of
organizations
that
pollute
the
environment:
environmental
fixed
assets,
environmental costs, dividing them into preventive
and subsequent, environmental payments, conditional
environmental facts of economic activity;
- developed a methodology for auditing financial
statements, focused on environmental and economic
relationships
in
economic
life,
providing
a
comprehensive audit of accounting, in order to assess
the reliability of financial statements;
- the content of the working document on the
disclosure of material information of an environmental
nature was supplemented with procedures at the
stage of substantive verification in order to increase its
informativeness and usefulness for potential users of
the reporting.
Practical significance of the research results are consist
in applying the developed provisions of the
Volume 03 Issue 05-2023
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(ISSN
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VOLUME
03
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05
Pages:
15-27
SJIF
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FACTOR
(2021:
5.
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(2022:
5.
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)
(2023:
7.
448
)
OCLC
–
1121105677
Publisher:
Oscar Publishing Services
Servi
methodology for auditing financial statements, taking
into account environmental aspects, when auditing
enterprises whose activities are associated with
environmental risk. Unified audit procedures make it
possible to take into account the specifics of
organizations that pollute the environment at each
stage of the audit, rationally distribute the scope of
work and significantly reduce the risk of the auditor not
detecting threats to terminate the client's activities
due to environmental risks. The main provisions of the
methodology for auditing financial statements, taking
into account the environmental aspects of activity,
have found practical application in the activities of
audit firms. For inspections by independent audit firms,
state regulatory bodies, they are accepted as a guiding
basis at the enterprises themselves as an element of
the environmental management system in accordance
with the ISO 14000 international standards system,
which is being widely implemented at enterprises at
the present time.
In order to organize and conduct an audit, the
following types of pollution should be distinguished:
emissions into the atmosphere, water pollution, and
the presence of waste. Such a grouping is due to the
fact that the presence of these particular types of
pollution has a negative impact on other components
of the environment: soil, animals, plants, human
health, and others. In addition, it is precisely these
types of environmental pollution that are subject to
regulation and control by the state. Thus, we consider
the environmental aspects of the activities of
organizations to be emissions of pollutants into the
atmospheric air, discharges of pollutants into water
bodies, as well as activities associated with the
formation of solid waste.
The entity's management is responsible for
recognizing, evaluating and disclosing information on
such matters. Meanwhile, for some subjects,
environmental factors are not important. However, if
they are material to the entity, there may be a risk of
material
misstatement
(including
inadequate
disclosure) of the facts in the financial statements. In
such circumstances, when conducting an audit of
financial statements, the auditor should pay special
attention to environmental issues. They can be
complex
and
therefore
require
additional
consideration from the auditor. Practical guidance for
auditors in such cases is ISAP 1010, Accounting for
Environmental Issues in the Audit of Financial
Statements in accordance with International Auditing
Practices (AMAP), which describes:
(a)
the
main
considerations
related
to
environmental issues and taken into account by the
auditor in the audit of financial statements;
(b) examples of how environmental factors may
affect the financial statements;
(c) the guidance to be followed by the auditor in
exercising professional judgment in this context in
order to determine the nature, timing and extent of
audit procedures, taking into account:
Volume 03 Issue 05-2023
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03
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(2021:
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(2023:
7.
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)
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–
1121105677
Publisher:
Oscar Publishing Services
Servi
1. Business Knowledge (ISA 310 Business
Knowledge).
2. Risk assessment and internal control systems (ISA
400 "Risk assessment and internal control").
3. Consideration of laws and regulations (ISA 250
“Review of laws and re
gulations in the audit of
financial statements”).
4. Other procedures on the merits (ISA 620 "Use of
the services of an expert" and others).
In accordance with this Regulation, "environmental
factors" means the following:
(a) attempts to prevent, reduce or eliminate damage
to the environment, or the conservation of renewable
and non-renewable resources (such actions may be
prescribed by environmental laws and regulations or
by treaty, or carried out on a voluntary basis);
(b) the consequences of violating environmental laws
and regulations;
(c) the consequences of environmental harm caused to
other persons or natural resources;
(d) the consequences of vicarious liability established
by law (for example, liability for damages caused by
previous owners).
Guidance on the application of ISA 400, Risk
Assessment and Internal Controls, provides additional
guidance on the application of certain aspects of ISA
400,
explaining
the
relationship
between
environmental issues and the audit risk model. In
particular, it provides examples of possible
environmental issues the auditor considers in
connection with:
(a) an assessment of the inherent risk;
(b) accounting and internal control system;
(c) control medium;
(d) control procedures.
The auditor, in developing the audit plan, uses
professional judgment to determine the significance of
factors relevant to the assessment of inherent risk.
Under certain circumstances, these factors may
include the risk of material misstatement of the
financial statements due to environmental matters
(“environmental risk”). Therefore, environmental risk
may be a component of inherent risk.
Examples of environmental risk at the financial
statement level include:
- the risk of costs in connection with compliance
with legislation or contract requirements;
- the risk of non-compliance with laws and
regulations on environmental protection;
- possible impacts of the specific environmental
requirements of the entity's clients and their possible
response to the environmental behavior of the entity.
If the auditor believes that environmental risk is an
important component in the assessment of inherent
risk, then when developing the audit plan, he should
relate the assessment made to significant account
balances and classes of transactions at the assertion
level (ISA 400, paragraph 11) .
Volume 03 Issue 05-2023
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03
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05
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(2021:
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(2022:
5.
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(2023:
7.
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)
OCLC
–
1121105677
Publisher:
Oscar Publishing Services
Servi
Examples of environmental risk at the level of
account balances and classes of transactions are:
- the extent to which the balance of accounts is based
on comprehensive accounting estimates relating to
environmental issues (for example, an estimate of the
environmental provision for the removal of
contaminated land and its subsequent restoration).
ISA 540, The Audit of Accounting Estimates, provides
the auditor with guidance in such situations. The
inherent risk can be high if there is not enough
evidence to support a reasonable estimate, for
example due to complex clean-up and site remediation
technologies;
- the extent to which the balance of accounts is
affected by unusual or non-routine transactions
related to environmental issues.
The responsibility for the development and
operation of the internal control system, in order to
conduct business in an orderly and efficient manner,
including any environmental aspects, lies with the
management of the entity. In practice, the
management of the subject uses different methods of
control relating to environmental issues:
- subjects with low environmental risk and small
enterprises usually regulate and control their
environmental issues within the framework of normal
accounting and internal control systems;
- some entities operating in industries with high
environmental risk may develop and implement a
separate internal control subsystem for this purpose,
which complies with the current standards of
Environmental Management Systems (EMS);
- other entities develop and operate all their control
systems in an integrated control system covering
policies and procedures for accounting, environmental
and other issues.
Only if the auditor believes that environmental
issues may have a significant impact on the
performance of the entity's financial statements, to
plan the audit and develop an effective audit approach.
He should be informed of the subject's policies and
essential procedures regarding the monitoring and
control of such environmental matters. In such cases,
the auditor considers only those environmental
controls that are relevant to the audit of the financial
statements.
In conducting any audit, the auditor needs to
obtain an understanding of the control environment
sufficient to assess the attitude of the management of
the entity to internal controls and their significance to
the entity, their awareness and actions taken (ISA 400,
paragraph 19). Similar conditions described in
paragraph 24 of this Policy (SA 400, paragraph 24)
apply to cases where the auditor needs to obtain an
understanding of the control environment. To do this,
it may be necessary to take into account the following
factors related to environmental issues:
- functioning of the board of directors and its
committees using the means of environmental control
of the entity;
Volume 03 Issue 05-2023
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03
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05
Pages:
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(2021:
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(2022:
5.
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)
(2023:
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)
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–
1121105677
Publisher:
Oscar Publishing Services
Servi
-
the
entity's
leadership
philosophy
and
management style, as well as its approach to
environmental issues, such as attempts to improve the
entity's environmental performance, participation in
EMS
(Environmental
Management
System)
certification programs, and voluntary publication of
reports on activities aimed at preserving the
environment. It also includes the response of the
entity's management to external influences, such as
monitoring and compliance requirements established
by regulatory and law enforcement agencies;
- the organizational structure of the subject and
methods
for
determining
the
powers
and
responsibilities
for
resolving
operational
environmental issues and meeting the requirements of
regulatory authorities;
- a system of control by the entity's management,
including an internal audit system, conducting an
"environmental audit" (see paragraph 45 of this
Regulation), personnel policy, procedures and an
appropriate division of duties.
Subject to the terms and conditions referred to in
paragraphs 18-20, (SA 400 paragraph 18-20), the
auditor may conclude that it is necessary to obtain
information
about
environmental
controls.
Environmental controls may include policies and
procedures to:
- monitoring compliance with the subject's
environmental policy, as well as laws and regulations
on environmental protection;
- maintaining an appropriate environmental
information system, which may include accounting for,
for example, the actual volume of emissions and
hazardous waste, the environmental performance of
products, complaints from interested parties, the
results of inspections carried out by the relevant law
enforcement
authorities,
the
occurrence
and
consequences of accidents, etc. P.;
- a comparative assessment of environmental
information and related financial information, for
example, the actual amount of waste against the costs
of its disposal;
-Identification of potential environmental issues
and associated contingent liabilities affecting the
entity.
If the entity has developed environmental controls,
then the auditor conducts a survey of those
responsible for these controls. Whether any
environmental issues have been identified that could
have a material effect on the financial statements.
One of the ways the auditor can use to obtain an
understanding of the environmental control system in
the enterprise involves reading the report on activities
aimed at preserving the environment, if any. Such a
report usually describes the environmental policy and
obligations of the entity, as well as the main means of
environmental control.
An auditor in an entity's financial statements may
consider using the results of an environmental audit as
appropriate audit evidence. In this case, the auditor
Volume 03 Issue 05-2023
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03
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05
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(2021:
5.
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)
(2022:
5.
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)
(2023:
7.
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)
OCLC
–
1121105677
Publisher:
Oscar Publishing Services
Servi
should determine whether the environmental audit
meets the assessment criteria given in ISA 610
Reviewing the Work of Internal Auditing or ISA 620.
If the entity has an internal audit department, the
auditor determines whether internal auditors are
involved in the environmental aspects of the entity's
activities as part of internal audit.
Important criteria to be considered are the following:
(a) the impact of the results of the environmental
audit on the financial statements;
(b) the professional competence and skills of the
environmental audit team and the objectivity of
auditors, especially if they are employees of the entity;
(c) the scope of the environmental audit, the actions
taken by the management of the entity in response to
the recommendations received as a result of the
environmental audit, and documentary evidence of the
actions taken by the management;
(d)
due
professional
care
in
conducting
environmental audits;
(e) appropriate direction, supervision and review of
audit results.
In this case, the auditor considers the appropriateness
of using such work for the purposes of the audit by
applying the criteria in ISA 610, Reviewing the Work of
Internal Auditing.
A critical analysis of the available theoretical
developments convinces us that before performing
such an environmental audit procedure as an
assessment of the existing internal control system
(ICS) for environmental quality management, (OS) of
the internal environmental control system, it is
necessary to conduct a survey to assess the
environmental performance of the enterprise. The
environmental auditor, having received general
information about the environmental policy of the
enterprise, can begin to study and evaluate the ICS
(SEC) system of an environmental entity, which should
include an appropriate accounting system (in our case,
environmental) accounting, a control environment and
separate controls.
When compiling a test-questionnaire from the point of
view of ecology, the following points are considered:
definition of an industry subject to a significant
environmental risk that may adversely affect the
entity's financial statements, applicable regulations on
environmental
protection,
compliance
with
regulations of the State Committee for Nature
Protection, a schedule of measures to prevent, reduce
or elimination of harm to the environment and the
availability of environmental risk insurance. When
studying the control environment and control
procedures, the following procedures are important:
the style of the subject's management regarding
environmental
control,
the
distribution
of
responsibilities, the existence of an environmental
management system, the issuance of a voluntary
report on measures aimed at preserving the
environment, the operation of control procedures for
Volume 03 Issue 05-2023
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5.
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(2023:
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)
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1121105677
Publisher:
Oscar Publishing Services
Servi
identifying and assessing environmental risk to check
compliance with laws.
Substantive checks to detect material misstatements
related to environmental issues include the following
procedures: minutes of meetings of the board of
directors with direct responsibility for environmental
matters, media commentary, reports by environmental
experts, reports on environmental conservation
activities, assessment of professional competence and
objectivity an environmental expert and using the
results of the expert's work as audit evidence. When
studying the control environment, insurance of
environmental risk, the impact of environmental
problems on financial reporting and investment
evaluation are clarified. The objectives of the
substantive and final stages are achieved by classifying
sources of information, methods of obtaining audit
evidence used for each of the substantive procedures.
Isolation of operations of environmental costs and
determination of their place in the system of all
financial and economic activities of the enterprise
allow us to optimize the verification process by
analyzing the interrelated environmental audit objects
(see Table 1).
Table 1.
Environmental audit procedures at the substantive stage
SUBSTANTIVE CHECK
Audit
object
Audit Procedures
Environm
ental
fixed
assets
1. Verification of environmental fixed assets
1.1 Checking the security of the enterprise with environmental fixed assets
1.2 Analysis of compliance of environmental fixed assets and the amount of
harmful impact on the environment
1.3 Assessment of the technical condition of environmental fixed assets and
hazardous facilities
Environm
ental
costs
2. Verification of environmental costs
2.1 Checking the validity of precautionary environmental costs
2.1.1 Checking the reasonableness of the costs of mandatory payments directly
established by regulatory legal acts
2.1.2 Checking the validity of costs caused by the technological features of the
audited entity in the field of environmental pollution
2.1.3 Checking the validity of voluntary environmental expenditures
2.2 Checking the correctness of accounting for subsequent costs
2.3 Checking the formation of reserves for environmental protection measures
2.4 Checking the reflection of environmental costs in the accounting accounts
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Ecological
payments
3. Verification of environmental payments
3.1 Checking the correctness of the calculation of environmental charges
3.1.1 Checking the correctness of determining the object of taxation and the
ingredients of pollutants
3.1.2 Checking the correctness of determining the actual volumes of harmful effects
on the environment
3.2 Verification of the correctness of reporting on environmental payments and the
timeliness of its submission
3.3 Checking the completeness and timeliness of payment of environmental
charges
Conclusion: Obtaining sufficient reliable audit evidence to form an opinion on the fair presentation of
environmental audited items in the financial statements
THE FINAL STAGE
1. Analysis of identified errors and misstatements and their impact on the financial statements
2. Analysis of identified cases of non-compliance with the legislation of the Republic of Uzbekistan
Outcome: formation of an audit report
Thus, audit evidence of the reliability of information on
environmental costs can be obtained when checking
other environmental objects of the audit, as well as in
the course of assessing compliance with the
requirements of environmental legislation.
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