{"id":11309,"date":"2020-09-13T23:27:42","date_gmt":"2020-09-13T20:27:42","guid":{"rendered":"http:\/\/dgpu-journals.ru\/?p=11309"},"modified":"2020-09-13T23:28:04","modified_gmt":"2020-09-13T20:28:04","slug":"audit-nefinansovyh-pokazatelej-integrirovannoj-otchetnosti-svezhie-tendencii-na-rynke-uslug","status":"publish","type":"post","link":"https:\/\/dgpu-journals.ru\/en\/archives\/11309","title":{"rendered":"AUDIT OF NON-FINANCIAL INDICATORS OF INTEGRATED  REPORTING: FRESH TRENDS IN THE SERVICE MARKET"},"content":{"rendered":"<p><strong>Abstract: <\/strong>the subject of this article is current trends in the audit of non-financial indicators of integrated reporting.<\/p>\n<p><em>Aim.<\/em> Study of theoretical and practical aspects related to the implementation of the methodology for auditing non-financial indicators of integrated reporting.<\/p>\n<p><em>Methodology <\/em>Methods of scientific knowledge are used: description, classification, observation, generalization.<\/p>\n<p><em>Results <\/em>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.<\/p>\n<p><em>Conclusions<\/em> 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.<\/p>\n<p><em>Application <\/em>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.<\/p>\n<p><strong>Keywords:<\/strong> audit, non-financial indicators, integrated reporting<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,269,513],"tags":[551],"class_list":["post-11309","post","type-post","status-publish","format-standard","hentry","category-publications","category-269","category-tom-3-4","tag-shherbinina-a-g"],"translation":{"provider":"WPGlobus","version":"3.0.0","language":"en","enabled_languages":["ru","en"],"languages":{"ru":{"title":true,"content":true,"excerpt":false},"en":{"title":true,"content":true,"excerpt":false}}},"_links":{"self":[{"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/posts\/11309","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/comments?post=11309"}],"version-history":[{"count":2,"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/posts\/11309\/revisions"}],"predecessor-version":[{"id":11312,"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/posts\/11309\/revisions\/11312"}],"wp:attachment":[{"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/media?parent=11309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/categories?post=11309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/tags?post=11309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}