Ecological audit: theory and research approaches

The aim of the article is to study the system characteristics of the theoretical foundations of environmental auditing. Aim of the paper is to define the goals, objectives and functions of an environmental audit of environmental and economic policies of enterprises. Today, among lawyers, environmentalists and economists have different definition of environmental auditing. Given the fundamental differences in the definition of "environmental audit" all approaches propose to consider in the legal, environmental and economic aspects. The theoretical approaches to reveal the essence of the concept of environmental auditing allowed to form their own definitions of environmental auditing. Environmental audit requires further development of the conceptual framework, methodological and organizational forms, an integrated system of scientific and methodological approaches to its implementation, which should be the subject of research in the future.