Moscow, Russian Federation
Russian Federation
Moskva, Moscow, Russian Federation
Th e article discusses issues related to environmental auditing, which can later have a decisive infl uence on the formation and development of the market for a variety of environmental services in Kazakhstan. Th e creative potential of entrepreneurship is capable of creating fundamentally new opportunities and ways to overcome the environmental crisis in Kazakhstan.
environmental audit, the environment, natural resources, environmental policy, environmental activities
1. Gogoleva T.N. Ekologicheskaya deyatel'nost': teoreticheskiy i organizacionnyy aspekty ekologicheskogo ucheta // Sovremennaya ekonomika: problemy i resheniya. - 2012. - № 2. - S. 129-135.
2. Strategiya «Kazahstan-2050» - novyy politicheskiy kurs sostoyavshegosya gosudarstva: (Poslanie Prezidenta Respubliki Kazahstan - Lidera nacii Nursultana Nazarbaeva narodu Kazahstana ot 14 dek. 2012 g.) // Rezhim dostupa: www.akorda.kz (Data obrascheniya: 12.04.2019).
3. Mas'ko L.V. Metodiki audita operaciy s ekologicheskimi aktivami i obyazatel'stvami // Auditorskie vedomosti. - 2014. - № 4. - S. 63-75.
4. Berezyuk V.I. Prakticheskiy audit : uchebnoe posobie. - Karaganda : Karagandinskiy ekonomicheskiy universitet Kazpotrebsoyuza, 2015. - 180 s.
5. Ilysheva N.N., Baldesku E.V. Novye aspekty i indikatory ekologicheskoy rezul'tativnosti v nefinansovoy otchetnosti po ustoychivomu razvitiyu G4 // Mezhdunarodnyy buhgalterskiy uchet. - 2013. - № 30. - S. 2-7.
6. Ekologicheskiy Kodeks Respubliki Kazahstan ot 9 yanvarya 2007 g. № 212.
7. Parasockaya N.N. Metodika organizacii audita malyh predpriyatiy // Vse dlya buhgaltera. - 2013. - № 1. - S. 31-35.
8. Sheremet A.D. Audit : uchebnik / A.D. Sheremet, V.P. Suyc. - 5-e izd., ispr. i dop. - M. : INFRA-M, 2016. - 328 s. - (Vysshee obrazovanie)
9. Kevorkova Zh.A. Ekonomicheskaya ekspertiza kak instrument kontrol'noy deyatel'nosti uchrezhdeniy gosudarstvennogo sektora // Ekonomika. Biznes. Banki. - 2016. - № 4 (17). - S. 121-131.