Abstract
The article examines the status and prospects of audit of corporate social responsibility. The audit reports about the verification of non-financial reports of more than twenty foreign enterprises have been analyzed. It has been established that auditors mainly express a modified opinion on the corporate social responsibility and non-financial reports of enterprises. The reasons for the expression of limited confidence in non-financial reports of enterprises are considered. The possibility of obtaining more complete, reliable, verified information about the corporate social responsibility on the basis of improving its accounting support was proved. It is proposed to formalize the procedures for collecting and recording data that are necessary for the preparation of non-financial reporting, and to develop of rules for their internal control. The implementation of these proposals will create conditions for independent auditors to express a higher level of confidence in the social responsibility of the enterprise.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Proceedings of Scientific Works of Cherkasy State Technological University. Series: Economic Sciences
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
