مدى إدراك مدققي الحسابات لمتطبات التدقيق البيئي

Abstract

This study aims for knowing how much the account auditors are aware about the importance of the enviromental audit, and providing the requirements to appliedit, Field research data has been gathered from the analyzing of ( 30 ) questionnaires, which had been distrib account auditors of Adrar region, The important finding of the study are: The environmenal auditors, contributes in impreving the enviromental performance of the company . The decrease of the auditors knowledgment adout the environmental requirements to wielding the audit profession. There is direct and indirect application from the account auditors due to the absence of an obliged low. The study alse commends to : The necessity of the company‘s knowledgment adout the importance of the envirenmental audit . The necessity of providing environmental requirements within the company to avoid environmental disadvontages. The importance of the application of the different types of the environmental audit by the account auditors . The importance of following the environmental laws of companies.