employee
Russian Federation
Russian Federation
Results of the conducted research are presented in article in the fi eld of control of ecological activity and prevention of possible penalties by means of audit of ecological payments. Emergence of audit of ecological payments as independent direction allows the auditor to concentrate on fi nancial check of payments tax and non-tax character (ecological payments). In the off ered work categories of payments which should be carried to ecological payments are described, expediency of division of functions of audit of ecological payments and ecological audit is proved, the order of carrying out audit of ecological payments as main instrument of fi nancial control of ecological aspects of the economic subject in the fi eld of environmental protection is presented.
audit, ecological payments, audit of ecological payments, ecological taxes.
Введение
Аудит экологических платежей как самостоятельное направление аудиторской проверки начал практиковаться совсем недавно. Его появлению способствовало несколько обстоятельств: усиление внимания к экологическим проблемам, к состоянию окружающей среды и ее компонентов; возросшая интенсивность использования природных ресурсов; ужесточение ответственности за нарушения законодательства в области охраны окружающей среды.
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