ENVIRONMENTAL AUDIT, A POSSIBLE SOURCE OF
                       INFORMATION FOR FINANCIAL AUDITORS

                      Nicolae Todea, “1 Decembrie 1918” University of Alba Iulia
                       Ionela Cornelia Stanciu, Valahia University of Târgovişte
                      Ana Maria Joldoş (Udrea), Valahia University of Târgovişte


ABSTRACT: The purpose of this article is to present certain aspects regarding environmental audit
and how it is perceived by the accounting profession, especially by financial auditors. The main
objectives taken into account when writing the article was to define the concept of environmental audit,
to present how financial auditors get involved within environmental audit, both internationally and in
Romania. The scientific approach is based on information from national literature, European and
international practice regarding environmental audit and the implication of accounting professionals
in this activity. The results of the research conducted in this paper have shown that the accounting
profession at international level, such as the case of New Zeeland, as well as at national level, is only
slightly involved in environmental audit due to the fact that this type of audit is an activity that is not
mandatory, being used for the entity’s own use as opposed to financial audit, which is mandatory and
is stipulated by accounting regulations in force and is standardized.

Key words: environmental audit, financial audit, environmental aspects, accounting profession

JEL codes: M41, O13, Q59