Modern business conditions require preserving the environment. In this regard, the reflection of environmental indicators in the accounting (financial) statements is reasonable and practically significant. Reliable estimation of the influence of environmental aspects on the reporting of audited entity may be obtained with audit procedures. The audit of operations with environmental assets and liabilities has been researched in the article in order to develop a methodology for its implementation. Based on the results of the study, the scheme of the proposed integrated approach to the segmentation of information in the audit of environmental issues of financial statements of organizations is substantiated. The proposed audit methodology for operations with environmental assets and liabilities will allow to assess fully and reliably the impact of environmental aspects on the results of the audited organization activity and their presentation in the financial statements.