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Abstrakt

Audit is a term indicating the review of a set of activities, information and data aimed at verifying their validity and reliability. In a forest management context, audit is focused on specified management levels, economic record keeping and reporting while respecting the particularities of forestry and forest production. In this sense, no methodological unity exists in the forest management audit area. The paper aims to unify the methodological approach to forest audits in the form of assurance engagements, while respecting audit regulation requirements. Further, specific auditor risks to do with making sure audit requirements are fulfilled will be identified. Input materials for the analysis consist of the Code of Ethics for Auditors and Accounting Experts and the New European Union Forest Strategy: for Forests and Forest-Based Sectors. Further, legislative regulations, international standards, technical documents and audit norms were used, along with quality management documents and assurance engagements. The simple comparison method was used for the analysis. The results show that if specialized sector assurance engagement for forest management is carried out with methodological support and standards, their objectives and mission will be fulfilled.