Audit of non-financial reporting: what standard should be used?
О. LUBENCHENKO,
S. SHULHA
Abstract:A business entity of whatever kind seeks to operate in long-term perspective by achieving the strategies set out by it, including the strategies pertaining to social justice, environmental protection, friendly use of natural resources and their renewal. It is also a matter of the society’s concern. It is for this reason that non-financial reporting for sustainable development, provided by business entities, is demanded by users. The verification of non-financial information is assigned to independent auditors… Show more
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