Empresa y auditores ente el medio ambienteun reto que afrontar

Abstract

The importance thaI environmental issues and Iheir d~ffusion have for Ihe entrepreneurial sector is increasingly man~fest. With Ihe present research project we intend lo substantiate the incidence of environmental issues in the entities hable lo be revised by auditors, with an aim lo estimate whether Iheir contemplation implies an amendment of Ihe work methodology implemented. Li/cewise, Ihe fact thaI auditors consider environmental issues worthwhile from Ihe standpoint of the periodical information elaborated by Ihe audited enhIles or nol, wi/l be studied, afier thepub/ishing of Ihe set of norms passed by Ihe Instituto de Contabilidad y Auditoría de Cuentas (ICAC) in March 2002. Moreover, we hayo deemed thaI the opinion of auditing professionals is relevaní os to the convenience of ICAC elaborating a technical normative aimed al determining the role of auditors in environmental issues. Final/y. we boye altempled tofigure out Ihe post circumstances, os well as to evaluate Ihefutureprospecís regarding these issues.