Abstract
The article substantiates environmental audit as an element of environmental support for economic and other activities. The description of objects, subjects and the procedure for its implementation allows concluding that it is an established element of such support, which takes place at the stage of implementation of design and other decisions regarding economic and other activities. The position of separate legal regulation of auditing activities and environmental audit, which is regulated by environmental protection legislation, is revealed. When determining the source of financing for a mandatory environmental audit, it is proposed to follow a selective approach depending on the basis for its implementation, in contrast to the existing legal approach of financing it only at the expense of the audited entities. The article contains specific proposals for improving the legal regulation of relevant relations.
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