Features and problems of the environmental audit in Kazakhstan

Abstract

This article describes the features of becoming an environmental audit in the international practice, the beginning of the development of environmental auditing in Kazakhstan. The problems faced by auditors in conducting environmental audits. Also, the regulatory framework in Kazakhstan, which regulates environmental audit. Its main advantage is that it allows environmental audit without additional investments to strengthen the management of protected natural environment. Therefore, the state is interested in the development of environmental audits and establishing an appropriate legal and regulatory framework for its operation. Environmental audits should be based on environmental accounting. The concept of environmental accounting has not yet acquired the final judgment and logical completeness in the form of a complex formed by a system of knowledge.