Economics, Finance and Accounting-Vol. 2 No. 12 (2023): 2023
2023; 120–128
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ISSUES OF SUSTAINABLE DEVELOPMENT AUDITING

Sahakanush Avetisyan*

Received: 2025-05-15 · Published: 2023-10-23

© 2023 The Author(s) and the original publisher.

CC BY-NC 4.0 This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
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Original title
ISSUES OF SUSTAINABLE DEVELOPMENT AUDITING
Author
Sahakanush Avetisyan
Source journal
Economics, Finance and Accounting-Vol. 2 No. 12 (2023): 2023
Published
2023-10-23
Licence
Creative Commons Attribution-NonCommercial 4.0 International
Original
https://doi.org/10.59503/29538009-2023.2.12-120

Abstract

Financial auditing has traditionally been regarded as a tool for verifying the truthfulness of accounting statements published by organizations. Currently, accounting reports present not only financial, but also information disclosures, related to sustainable development of entities, which also require assertion assessments by the audit. The article presents the directions for the auditing of information on the sustainable development of organizations and the current problems related to them.
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