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.
The accounting regulations converging to the 4 th EEC Directive bring some news concerning the registration in the accountancy and financial reports of the societies. Some of them put at the proof the knowledge and abilities of the accountant professionals. The upper educational institutions' scope is to contribute at the clarifying of aspects regarding the correct application of the accounting regulations. This theme is debated in the present study, mainly concerning the determination, registration, pursuit and report of the revaluation deposits.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.