Business Audit in a Framework of ESG: Dialectic of Basic Categories of Verification Development

Implementation of integrated thinking principles in the accounting and control environment expands the boundaries of traditional ideas about the formation and confirmation of the reporting information reliability — from financial statements to business practice data. Based on the analysis of global...

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Bibliographic Details
Main Authors: R. P. Bulyga, I. V. Safonova
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2022-10-01
Series:Учёт. Анализ. Аудит
Subjects:
Online Access:https://accounting.fa.ru/jour/article/view/474
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