Study of the practice of confirmation (assurance) non-financial reporting

The article is devoted to the study of international and Russian practice of confirmation (assurance). The role of audit in ensuring the reliability and transparency of non-financial reporting is determined. Based on data on the confirmation of reports in the field of sustainable development in the Russian Federation for 2018-2020. according to the assessment of FАС (“Financial and Accounting Consultants”) as of November 2021, the data of a study of the statements of 500 public companies from the S&P 500 list conducted by the Audit Quality Center (CAQ) for disclosure of information on aspects related to ESG, and confirmation (assurance) of this information, data from a global survey, Conducted by the American Institute of Chartered Accountants (AICPA), the Certified Institute of Management Accounting Specialists (CIMA) and the International Federation of Accountants in June 2021., aimed at conducting a comparative analysis of world practice and researching the state of affairs in the field of ensuring sustainable development, the practice of confirming (assuring) non-financial reporting in Russia and abroad is summarized. The necessity of development and regulatory regulation of the methodology of audit of non-financial reporting is substantiated. The use of the research results creates the basis for the development of a unified methodological approach to the confirmation (assurance) of non-financial reporting and the use of basic models of confirmation (assurance). The findings can be used in the development of standards governing the audit of non-financial reporting, improving the regulatory framework for the confirmation (assurance) of non-financial reporting.