Non-Financial Public Reporting in the Field of Sustainable Development As a Source of Information and an Object of Audit Services in the Digital Economy-Reference-Cited by-同舟云学术

Non-Financial Public Reporting in the Field of Sustainable Development As a Source of Information and an Object of Audit Services in the Digital Economy

Published:2020-01-14 Issue:12 Volume:5 Page:22-28
ISSN:1998-0701
Container-title:Auditor
language:en
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Author:

Kazakova Nataliya¹²,Bobkova Marina³,Prilepskaya A.¹,Thi Lok Doan¹

Affiliation:

1. Plekhanov Russian University of Economics

2. ANO «EAK»

3. Rossiyskiy ekonomicheskiy universitet imeni G.V. Plehanova

Abstract

Th e article analyzes the trends in the formation of public non-fi nancial reporting by companies in terms of increasing requirements for business information transparency. Th e features of non-fi nancial reporting as an object of audit services are generalized, as well as the existing problems of performing audit tasks in non-fi nancial reporting.

Publisher

Infra-M Academic Publishing House

Reference15 articles.

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