Abstract: the subject of this article is current trends in the audit of non-financial indicators of integrated reporting.
Aim. Study of theoretical and practical aspects related to the implementation of the methodology for auditing non-financial indicators of integrated reporting.
Methodology Methods of scientific knowledge are used: description, classification, observation, generalization.
Results The article considers the process of making integrated reporting and its verification by an auditor (audit organization). The role of the auditor at each stage of the analysis of non-financial indicators of integrated reporting is revealed. The key points that the auditor should pay attention to when conducting an audit of non-financial indicators of integrated reporting are highlighted. The problems faced by the auditor when checking non-financial indicators of integrated reporting are described. It is revealed that today the audit of non-financial indicators of integrated reporting has a low level of quality. Therefore, the article offers directions for the development of this audit.
Conclusions It is concluded that the creation of high-quality methodological and regulatory framework for the audit of non-financial indicators of integrated reporting and the increasing number of economic stakeholders in its preparation, will lead to the adoption of a new reporting format, which had a high level of transparency and accessibility. This, in turn, will increase the investment attractiveness of Russian companies.
Application The results presented in the article are intended for a wide range of interested readers and can be used in organizations when making a decision on the choice of audit methods for non-financial indicators of integrated reporting, as well as in educational, methodological and scientific works.
Keywords: audit, non-financial indicators, integrated reporting