Environmental auditing: Approaches of the U.S. and Canadian professions

Abstract

The global focus on environmental issues has resulted in numerous initiatives by professional accounting associations worldwide. The CICA in Canada and the AICPA in the United States illustrate disparate approaches in defining the emerging role of the accounting profession in the area of environmental auditing. Although there are differing legal and political influences at work in the United States and Canada that have impacted (and will continue to impact) the accounting profession's involvement in environmental matters, economic globalization and public demands for information are likely to draw accountants into the area.