Аудит інтегрованої звітності корпоративних підприємств

Abstract

Introduction. The lack of uniform approaches to the audit of integrated corporate reporting reduces its credibility, which negatively affects the quality of making relevant management decisions by all stakeholders. Problem Statement. To date, there are no mandatory legal requirements for audit of integrated corporate reporting by independent auditors in Ukraine, and therefore the organizational support for the audit of such reporting has not been developed. This actualizes the need to substantiate and develop the concept of audit of integrated corporate reporting. Purpose. The formation of conceptual approaches to the implementation of independent confirmation (audit) activities of integrated reporting, and the substantiation of the regulatory and legal basis for such activities. Methods. During the research, the following methods were used: theoretical generalization and grouping, systematization, modeling, logical generalization. Results. The concept of audit of integrated reporting has been formed, which consists in the practical implementation of the following stages: a) legislative regulation of independent audit of integrated reporting as one of the types of audit services; b) modernization of reporting audit methodology through the expansion of the subject, audit objects and methods of checking indicators of integrated reporting; c) preservation of uniform principles of assessment and information disclosure when differentiating requirements for indicators of integrated reporting depending on user requests; d) the growth of the share of professional education with the acquisition of competences in the verification of integrated reporting. Conclusions. According to the results of the research, the authors revealed the economic essence of the concept of “integrated reporting” and substantiated its relationship with social reporting of corporate enterprises. The interpretation of the definition of “audit of integrated reporting” is given and the purpose and task of the auditor in verifying indicators of integrated reporting is defined. The regulatory and legal basis for the audit of integrated reporting has been expanded through the proposed draft of the Law of Ukraine “On the Audit of Integrated Reporting”. The author's vision of the qualification requirements for auditors who will confirm integrated reporting is provided, and ways to improve their basic knowledge and skills are indicated.