Туйчиев А.Ж. – ТФИ, профессор
Юлдашева С.Х. – ТФИ, доцент
Annotation of this article describes the analytical procedures used in auditing
the environmental aspects of the company. The features of audit companies that
pollute the environment, carried out detailed environmental performance as objects of
an audit of financial statements. Determined the specific analytical procedures of
audit of environmental costs. Proposed environmental quality criteria of the internal
control system, the system is represented by matching types of harmful effects on the
environment.
Keywords: Analytical procedures; audited financial statements; procedures for
environmental costs; environmental management system; environmental costs;
harmful effects on the environment.