Issue №: 6 (34)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
DEVELOPMENT TRENDS OF ENVIRONMENTAL AUDIT
VASILETS Maria – Graduate Student of the Faculty of Accounting and Audit, specialty “Accounting and taxation”, Vinnytsia National Agrarian University (21008, Vinnytsia, 5, Sonyachna Str., room 543a, e-mail: vasilets.masha@ukr.net).
The essence and views of domestic and foreign scientists regarding the necessity of carrying out environmental audit are considered. The author's vision about the essence of the concept of “ecological audit” is formed. The author describes the chronological frameworks of development of environmental audit, which arised in Ukraine relatively recently. The critical state of the ecological situation in our state and is substantiated and the level of emission of harmful substances into the environment in Vinnytsia region in 2017 is monitored. The chronology of development of environmental audit is formed and methodology of conducting an eco-audit is described. According to the results of the conducted studies, “Eco-tests” have been developed, which will allow to increase the level of provision of audit services and to reduce the inherent risk. The sequence of actions of the auditor in the implementation of eco-tests in the audit process is considered. The objects (enterprises, institutions and organizations, their branches and representations or associations, separate factories, other economic objects, ecological management systems, other objects stipulated by law) and subjects (customers, executors of ecological audit) of the environmental audit are defined, and the stages of its conduction are determined. The author carried out the assessment of normative and legal regulation of environmental audit in Ukraine. The emphasis is placed on the cases of mandatory obligatory auditing of the environmental segment.
1. Boychenko N.V. & Kovalevska N.S. & Naumova T.A. (2017) Ekolohichnyy audyt sutnist' ta neobkhidnist' [Environmental audit essence and necessity]. Retrieved from http:// http://elib.hduht.edu.ua/bitstream_2017 [in Ukrainian].
2. Gutsalenko L.V. & Chukhash O.S. (2013) Sutnist' ta problemy stanovlennya ekolohichnoho audytu v Ukrayini [The essence and problems of creating an environmental audit in Ukraine]. Innovatsiyna ekonomika – Innovative economy, 1, 18-20. Retrieved from http:// nbuv.gov.ua [in Ukrainian].
3. Gutsalenko L.V. & Fostolovich V.A. (2012) Ekolohichnyy audyt ta inspektuvannya [Environmental audit and inspection]. K.: Center for Educational Literature [in Ukrainian].
4. Zakon Ukrainy “Pro ekolohichnyy audyt” [The Law of Ukraine “On Environmental Audit”]. (n.d.). zakon.rada.gov.ua. Retrieved from http://zakon5.rada.gov.ua.
5. Anihina L.O. (2010). Vprovadzhennya systemy ekolohichnoho audytu yak diyevoyi instrumenty zabezpechennya ekoloho-ekonomichnoyi bezpeky pidpryyemstv [Implementation of the environmental audit system as effective tools for ensuring ecological and economic security of enterprises] Visnyk Khmel'nyts'koho natsional'noho universytetu – Bulletin of Khmelnytsky National University, 4 (2), 180-182 [in Ukrainian].
6. Rosit T.V. (2013) Ekolohichnyi audit: sutnist', teoriya rozvytku ta metodyka provedennya [Environmental audit: the essence, theory of development and the methods of conducting]. ISSN 2304-621X. Visnyk NTU “KhPI” – ISSN 2304-621X. Bulletin of the NTU “KhPI”, 53, 112-120 [in Ukrainian].
7. Serov G.P. & Timofeev S.S. (2000) Ekolohycheskyy audyt [Environmental audit] M. : Ekzamen – M.: Exam [in Russian].
8. Ofitsiynyy sayt Ministerstva ekolohiyi ta pryrodnykh resursiv Ukrayiny [Official site of the Ministry of Ecology and Natural Resources of Ukraine] vn.ukrstat.gov.ua. Retrieved from http://www.vn.ukrstat.gov.ua [in Ukrainian].
9. Ofitsiynyy sayt derzhavnoho komitetu statystyk [Official site of the State Statistics Committee] menr.gov.ua. Retrieved from http://www.menr.gov.ua [in Ukrainian].
10. Spetsyfikatsiya BS 7750 dlya system upravlinnya navkolyshnim seredovyshchem [BS 7750 Specification for Environmental Management Systems] ekolog.org/books. Retrieved from http://ekolog.org [in Ukrainian].
11. Simeystvo ISO 14000 – Upravlinnya navkolyshnim seredovyshchem [ISO 14000 family – Environmental management]. iso.org/iso. Retrieved from https://www.iso.org [in Ukrainian].
12. ISO 19011: 2011 Poperedniy perehlyad Rekomendatsiyi dlya audytu system upravlinnya [ISO 19011:2011 Preview Guidelines for auditing management systems] iso.org/standard. Retrieved from https://www.iso.org [in Ukrainian].
About the journal
С1 Economics and International Economic Relations (by specialization)
D1 Accounting and Taxation
D2 Finance, Banking, Insurance and Stock Market
D3 Management
D4 Public Management and Administration
D5 Marketing
D7 Trade
J3 Tourism and Recreation
Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).
