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| Author: | Collison, D. Gray, R. |
| Title: | Auditor's responses to emerging issues: A UK perspective of the statutory financial auditor and the environment |
| Journal: | International Journal of Auditing
1997 : JUN, VOL. 1:2, p. 135-150 |
| Index terms: | AUDITORS UNITED KINGDOM ENVIRONMENT |
| Language: | eng |
| Abstract: | The relevance of environmental issues for financial reporting and financial auditing is a matter of concern for many individual accountants and auditors, and for professional bodies and regulatory agencies in the UK and elsewhere. This paper reports on a large scale survey of audit practitioners in the UK which was part of a project funded by the Institute of Chartered Accountants in England and Wales. The questionnaire investigated auditors' experience of the issues and any actions that they may have taken in response to them. |
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