APPROACHES OF ENVIRONMENTAL INFORMATION AUDIT
                IN ANNUAL REPORTS

                           Leontina Beţianu, Lecturer PhD
                       ”Alexandru Ioan Cuza” University of Iaşi
                                  betianu@uaic.ro

                         Iuliana Georgescu, Professor PhD
                      „Alexandru Ioan Cuza” University of Iaşi
                                  iuliag@uaic.ro


ABSTRACT: Accountants and auditors have traditionally not been associated with the
conservation or environmental movement. However, as providers of information,
reports, and assurance on which business and government decision are frequently
based, they have increasingly been drawn into the environmental arena. The influence
of accountants and auditors comes from their access to financial and performance
information. They analyze report and communicate information on which decisions
are based and performance is evaluated. They can encourage greater transparency
and informed decision about the application of resources and the impact of activities
on environmental outcomes without distorting existing accounting standard. Thus, in
order to ensure the provision of accurate information by annual reports, it is
necessary to involve the environmental audit. In this article, we approached the
carrying out of environmental audit, mainly underlining its necessity and importance.

Keywords: environmental auditing, annual report, environmental information, environmental
accounting

JEL Codes: M42, Q59