SPECIFIC ASPECTS OF PREPARING AN AUDIT OPINION AND REPORT BASED ON ESG AUDIT RESULTS
DOI:
https://doi.org/10.5281/zenodo.21246708Keywords:
audit report, audit opinion, sufficiency, compliance, internal expert, external expert, ESG audit, sustainable development.Abstract
This article examines the concept and specific aspects of preparing an audit opinion in ESG
auditing within the context of sustainable development. The study reviews theoretical and practical approaches
to ESG audit reporting and develops relevant suggestions and recommendations.
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