Auditors’ Perceptions of Environmental Issues and its Implication for the Consideration of Environmental Matters_澳门金沙城中心,世界第一大赌场

MIT Admin
Mon, 07 Apr 2025 21:26:49 +0000

Author:?Christina Chiang, AUT University

Abstract: This study investigates New Zealand auditors’ perceptions on environmental issues and considers their possible implications for the consideration of environmental matters in financial audits. Information used in this study was gathered from a postal survey questionnaire. Survey responses indicate that auditors seem unable to translate their personal views on environmental issues to the auditing sphere of activity and they seem generally ill-informed about environmental matters. There appears to be a conflict between auditors’ awareness of environmental issues and their ability to translate this into their audit practice in considering environmental matters in financial reports.