Audit of non-financial reporting in the focus of sustainable development of domestic companies

Abstract

Subject: The article provides an analysis of the practice of applying quality management system standards, auditing standards, and standards in the field of sustainable development in Russia for the purpose of confirming non-financial reporting of organizations. The Russian regulatory framework for confirming the reliability of non-financial reporting in the context of sustainable development was reviewed. The types of independent external confirmation initiated by the organization that issued non-financial statements were examined. A comparative structural analysis of standards for confirming non-financial reporting, which are used in Russian business practice, was carried out.Objective: study of the concept of confirming the reliability (audit) of non-financial reporting of domestic organizations and identifying measures to improve the efficiency of the audit procedure and procedures.

Research design: The object of the study was the conceptual provisions for constructing a domestic system for confirming the reliability of public non-financial reporting. The basis of the research was legislative and regulatory documents, studies and analytical reviews of professional communities, and the works of domestic scientists. During the study, traditional methods of studying the problem were used: comparative analysis, monographic, abstract-logical, calculation-constructive and others.

Results: having studied the specifics of confirming the reliability of public non-financial reporting, the author determined his own judgment about the components of the development paradigm of the institution of confirming the reliability of non-financial reporting in Russia. The article presents directions for improving the legal regulation of procedures for assessing and confirming the reliability of non-financial reporting.