Features of audit and economic analysis of integrated reporting
Автор: Butakova N.M., Carcanica A.S., Udalova S.A.
Журнал: Международный журнал гуманитарных и естественных наук @intjournal
Рубрика: Экономические науки
Статья в выпуске: 12-1 (27), 2018 года.
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This article describes the process of drawing up integrated reporting and its verification by an auditor (auditing organization). A correlation between the sections of integrated reporting, financial and non-financial indicators and standards governing them is revealed. Analyzed the role of the auditor at each stage of the preparation of integrated reporting. Highlighted the key points that should pay attention to the auditor during the audit and economic analysis of integrated reporting.
Integrated reporting, audit, economic analysis, financial and non-financial indicators, standards
Короткий адрес: https://sciup.org/170184929
IDR: 170184929 | DOI: 10.24411/2500-1000-2018-10358