Abstract
Audits of environmental reports first appeared about ten years ago. Both the number of environmental reports and the audit of these reports is still increasing. Audit firms perform a major part of these audits, but other professionals are also active in this field. Even today there are still important differences in the scope of these audits, in the audit procedures performed, in the structure of the audit report and in the way the opinion is formulated. This is confusing for readers of environmental reports. The different kinds of auditors should aim at more consistency in order to enhance credibility. In this thesis the various aspects common to all audits are identified. This general framework is further tailored using field evidence. In this way a framework is proposed for the audit of environmental reports that hopefully improves consistency and provides a basis for auditing in this continually changing field.
Original language | English |
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Qualification | Doctor of Philosophy |
Awarding Institution |
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Supervisors/Advisors |
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Award date | 15 Nov 2002 |
Place of Publication | Tilburg |
Publisher | |
Print ISBNs | 9056681087 |
Publication status | Published - 2002 |