ISSUES OF SUSTAINABLE DEVELOPMENT AUDITING

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Submitted: 2025-05-15; Published: 2025-05-15

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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.