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: email@example.com).
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].
071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).
The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)
The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)
The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
The cost of printing one page in professional editions of the university is 60 UAH.
An additional copy of the magazine with the mailing list costs 250 UAH.
Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "
It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "