(2018). http://integratereporting.org/wp-content/uploads/2015/03/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf. 19. The official site of the RUIE (2018). Http://рспп.рф/simplepage/474. 20. ISAE 3000 "Assurance Engagements Other than Audits or Reviews of Historical Financial Information" (Revised). (2018). https://www.irba.co.za/upload/ISAE%203000%20Revised%20December%202013.pdf. 21. The concept of development of public non-financial reporting. Approved by the Decree of the Government of the Russian Federation of May 5, 2017 No. 876-p (2018).http://www.consultant.ru/law/hotdocs/49565.html/." />
The key subject
of this publication is definition of the role of the audit in the preparation
and verification integrated reporting. The functions of internal audit as an
instrument of internal control of the processes of preparation integrated
reporting are considered. The authors are disclosed the problems of external
audit verification of integrated reporting. The purpose of this research is systematic approach to the issue of audit
compliance assurance and reliability of integrated reporting.
The results: the
main functions of the implementation of the validation control of internal
audit at the stages of preparation of integrated reporting. The positions of
formation of methodical approaches to verification of integrated reporting by
external auditors are considered.
Birincil Dil | İngilizce |
---|---|
Bölüm | Makaleler |
Yazarlar | |
Yayımlanma Tarihi | 28 Aralık 2018 |
Gönderilme Tarihi | 3 Kasım 2018 |
Yayımlandığı Sayı | Yıl 2018Cilt: 4 Sayı: 12 |
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