Environmental Influences Research Articles

Drought exposure assessment during pregnancy in the Environmental influences on Child Health Outcomes (ECHO) Cohort

Drought exposure assessment during pregnancy in the Environmental influences on Child Health Outcomes (ECHO) Cohort

Cross-sectional associations between prenatal maternal per-/poly-fluoroalkyl substances (PFAS) and bioactive lipids in three Environmental influences on Child Health Outcomes cohorts

Cross-sectional associations between prenatal maternal per-/poly-fluoroalkyl substances (PFAS) and bioactive lipids in three Environmental influences on Child Health Outcomes cohorts

Drought exposure during pregnancy and birth outcomes in the Environmental influences on Child Health Outcomes (ECHO) Cohort

Drought exposure during pregnancy and birth outcomes in the Environmental influences on Child Health Outcomes (ECHO) Cohort

Patterns of Pediatric Chronic Health Outcomes in the United States: The Environmental Influences on Child Health Outcomes (ECHO) Program

Patterns of Pediatric Chronic Health Outcomes in the United States: The Environmental Influences on Child Health Outcomes (ECHO) Program

Disentangling Environmental Influences on Aging: A Comprehensive Analysis of Phenotypic Age Acceleration and Urban Exposures

Disentangling Environmental Influences on Aging: A Comprehensive Analysis of Phenotypic Age Acceleration and Urban Exposures

Exploring the impact of family, school and society on the perception and reputation of vocational training in Pakistan:a statistical analysis

PurposeThe Technical Education and Vocational Training Authority (TEVTA) plays a crucial role in the socioeconomic development of a country. Still, it is often stigmatized as a secondary choice in the Global South. This study explored the interrelationships and impacts of factors such as family, school, and society on the perception and reputation of TEVTA.Design/methodology/approachBy employing quantitative methods, the analysis focused on how family, society, and school support influence these perceptions and reputations within TEVTA programs. Social Cognitive Theory is the theoretical underpinning of this study, in which 350 students from 13 TEVTA institutes participated by filling out questionnaires. The data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) and IBM SPSS 28.FindingsThis study indicates that family and societal influences significantly shape students' perceptions, confirming their pivotal role in enhancing the reputation of these programs. School support also emerged as a critical factor, significantly impacting students' perceptions but not directly influencing the programs' reputation. The analysis underscores the importance of understanding the sociocultural context to develop effective strategies for the TEVTA sector in Pakistan. This clear understanding is essential for developing effective strategies to improve the reputation of TEVTA programs in this setting. Moreover, this research offers policy suggestions to make vocational education more attractive and accessible to diverse students, ultimately contributing to the country's socioeconomic development.Originality/valueThis study applied Social Cognitive Theory (SCT) to explore how individual thoughts, environmental influences (such as family, school, and society), and behaviors interact within the context of TEVTA programs. This approach fills gaps in current research and offers a clearer understanding of what affects TEVTA's perception and reputation.

Isotopic distribution of bioavailable Sr, Nd, and Pb in Chungcheongbuk-do Province, Korea

BackgroundMapping the distribution of bioavailable isotope ratios across landscapes serves as an efficient geochemical tool for delineating the origins and migration trajectories of humans and animals. Chungcheongbuk-do Province in central Korea, known for its geological diversity and inland location isolated from coastal influences, provides an ideal area to study the contributions of geological and environmental factors to the isotope landscape (isoscape). This study analyzed the distribution of bioavailable Sr, Nd, and Pb isotopes in the province using plant and soil data obtained in this study and from previous works.FindingsChungcheongbuk-do features diverse geological elements, including Precambrian basement, Paleozoic metasedimentary rocks, and Mesozoic granitoids and volcano-sedimentary sequences. The 87Sr/86Sr ratios of bulk soil samples from 44 sites primarily range from 0.781 to 0.706, with two ratios exceeding 0.9 originating from Precambrian basement and Cretaceous granitoid areas. Fractions of soils treated with 1 M ammonium nitrate and acetic acid exhibit indistinguishable 87Sr/86Sr ratios (R2 = 0.99, except for one point), spanning from 0.804 to 0.707. Plant 87Sr/86Sr ratios demonstrate a robust positive correlation with leachate ratios (for ammonium nitrate data, (87Sr/86Sr)plant = 0.938 × (87Sr/86Sr)leachate + 0.045, R2 = 0.98). The εNd values of bulk soils from Precambrian basement areas (–18 to –30) plot against Sm/Nd ratios around the reference line corresponding to 3 Ga, while other bulk soil samples (εNd = –1 to –21) align with a younger (~ 2 Ga) reference line. Plant εNd values, ranging from –4 to –24, exhibit a prominent positive correlation with ammonium nitrate leachates (plant εNd = 0.77 × leachate εNd – 3.83, R2 = 0.89). Plant samples do not show consistent variation between 87Sr/86Sr and εNd. The 206Pb/204Pb and 207Pb/204Pb ratios of bulk soils show a ~ 2 Ga trend, typical for Korean basement rocks. The Pb isotopic ratios of ammonium nitrate and acetic acid leachates match perfectly with each other (R2 = 0.99). The 206Pb/204Pb, 207Pb/204Pb, and 208Pb/204Pb ratios of plant samples vary narrowly (19.2–17.9; 15.8–15.5; 39.0–38.0) and are distinctly different from those of bulk soils (24.4–17.9; 16.5–15.6; 42.5–37.9) and their leachates (23.1–17.7; 16.2–15.6; 41.0–38.1). Plant and soil data from this study and previous works were used to construct Sr and Nd isoscapes, employing interpolation models based on inverse distance weighting, simple kriging, empirical Bayesian kriging, and geology and topography-considered empirical Bayesian kriging regression prediction. These maps await validation through analysis of additional archives.ConclusionsThe isotope data obtained in this study highlight a strong geological control over bioavailable Sr and Nd, in contrast to a dominant environmental influence on bioavailable Pb. The Sr and Nd isoscapes presented here are potentially valuable for addressing archaeological or forensic inquiries in their current state. Nevertheless, the maps would benefit from additional refinement with increased sample density and enhanced interpolation models.

Assessment of seasonal variations in dry eye syndrome prevalence among office workers

Background: Dry eye syndrome (DES) is prevalent among office workers and influenced by various environmental and individual factors. This study assesses the prevalence, seasonal variations, symptom severity, and environmental influences on DES among office workers. Aims and Objectives: The study aimed to assess the prevalence of DES among office workers in Warangal, Telangana, India, and to evaluate the impact of seasonal variations, symptom severity, and environmental factors on DES. Materials and Methods: A cross-sectional study was conducted with 100 office workers aged 25–55 years old. Data were collected through questionnaires on DES symptoms, environmental conditions, and demographics. The prevalence of DES was calculated, and seasonal variations were analyzed. Symptom severity was recorded on a scale from 1 to 10. Environmental factors such as humidity, air-conditioning use, screen time, and indoor air quality were examined for their correlation with DES prevalence. Results: The overall prevalence of DES was 45%, with females showing a higher prevalence (50%) compared to males (37.5%). Seasonal variations showed the highest DES prevalence in winter (40%) and the lowest in summer (16%). Symptom severity scores were highest in winter (6.5 overall) and lowest in summer (3.8 overall). Low humidity in winter was associated with a 55% prevalence of DES, especially among females (65%). High air-conditioning use in summer correlated with a lower DES prevalence (12.5%). Increased screen time (>6 h/day) resulted in a 60% prevalence of DES, with seasonal peaks in winter (65%). Poor indoor air quality was reported by 70% of participants and linked to a 50% prevalence of DES. Conclusion: The study highlights significant gender differences, seasonal variations, and environmental factors impacting DES prevalence and severity among office workers. Interventions focusing on improving workplace conditions, managing screen time, and enhancing indoor air quality may mitigate DES symptoms.

Circadian Rhythm of Distal Skin Temperature in Healthy Older and Young Women and Its Relationship with Sleep–Wake Rhythm and Environmental Factors under Natural Living Conditions

Little is known about the healthy aging of the circadian timing system under natural living conditions. This study explores changes in the circadian rhythm of distal skin temperature (DST) with aging and relates these changes to sleep–wake timing and environmental influences. DST, sleep–wake timing, 24-h light exposure, and physical activity were measured and averaged over seven consecutive days using temperature sensors, actigraphy with a light meter, and sleep diaries in 35 healthy older women (60–79 years) and 30 young women (20–34 years). Circadian rhythm characteristics, describing strength (amplitude) and timing (acrophase) of the DST rhythm, were calculated using cosinor analysis. The older adults displayed an 18–19% smaller amplitude and a 66–73 min earlier acrophase (peak time) for DST rhythm than the young adults, indicating a weaker and phase-advanced DST rhythm. The phase advance for DST was not due to an earlier evening increase, but to a shorter nocturnal plateau period. Daytime light exposure inversely affected strength (amplitude) but not phasing of the DST rhythm in older adults. The DST rhythm was 3.5 times more advanced than the sleep–wake rhythm, showing an altered phase relationship (phase angle) between both rhythms with aging. The phase angle was more heterogeneous among older adults, showing differential aging. The phase advance for DST rhythm and the altered and heterogeneous phase relationship between DST and sleep–wake rhythms were not related to ambient light exposure and the physical activity of older adults. This suggests that healthy aging of the circadian system might be due to endogenous mechanisms such as an internal rearrangement rather than external influences.

Variations in cuticular hydrocarbons of Calliphora vicina (Diptera: Calliphoridae) empty puparia: Insights for estimating late postmortem intervals.

Necrophagous flies, particularly blowflies, serve as vital indicators in forensic entomology and ecological studies, contributing to minimum postmortem interval estimations and environmental monitoring. The study investigates variations in the predominant cuticular hydrocarbons (CHCs) viz. n-C25, n-C27, n-C28, and n-C29 of empty puparia of Calliphora vicina Robineau-Desvoidy, 1830, (Diptera: Calliphoridae) across diverse environmental conditions, including burial, above-ground and indoor settings, over 90 days. Notable trends include a significant decrease in n-C25 concentrations in buried and above-ground conditions over time, while n-C27 concentrations decline in buried and above-ground conditions but remain stable indoors. Burial conditions show significant declines in n-C27 and n-C29 concentrations over time, indicating environmental influences. Conversely, above-ground conditions exhibit uniform declines in all hydrocarbons. Indoor conditions remain relatively stable, with weak correlations between weathering time and CHC concentrations. Additionally, machine learning techniques, specifically Extreme Gradient Boosting (XGBoost), are employed for age estimation of empty puparia, yielding accurate predictions across different outdoor and indoor conditions. These findings highlight the subtle responses of CHC profiles to environmental stimuli, underscoring the importance of considering environmental factors in forensic entomology and ecological research. The study advances the understanding of insect remnant degradation processes and their forensic implications. Furthermore, integrating machine learning with entomological expertise offers standardized methodologies for age determination, enhancing the reliability of entomological evidence in legal contexts and paving the way for future research and development.

Risk Prevention and Countermeasure Analysis in Enterprise Capital Operation

Under the premise of the continuous development of the economic market, enterprises must constantly expand their business scope and scale if they want to establish a foothold in the market competition, because the enterprise promotes the efficient operation of capital through the use of capital operation, laying the foundation for the improvement of enterprise efficiency. In the capital operation, because of the influence of internal and external environment, the risks faced by the capital operation of enterprises also increase, so it is very necessary to study how to prevent the risks of the capital operation of enterprises and countermeasures. Based on the relevant laws of the development of the market economy, this paper carries out a multi-angle analysis, and puts forward countermeasures to prevent the risks of enterprise capital operation, aiming at promoting the efficient and benign development of enterprise capital operation and making enterprises take the road of sustainable development.

Influence of the sedimentary environment of the Wufeng-Longmaxi shale on organic matter accumulation in the Dingshan area, Sichuan Basin

The sedimentary environment and organic matter (OM) accumulation are vital indicators for shale gas exploration. However, research on deep shale gas systems is relatively limited; moreover, the exploration of deep shale gas in the southeastern Sichuan Basin has entered a period of stagnation. In this study, systematic geochemical analysis of Wufeng (WF) and the first member of the Longmaxi (Long-1) deep shale samples from the recently drilled DY7 well in the Dingshan area of the Sichuan Basin is carried out, and the longitudinal variations in major and trace elements are revealed. The differences in the WF, lower section of the Long-1 (Long-11) and upper section of the Long-1 (Long-12) shales are studied in terms of redox conditions, paleoproductivity, terrigenous detrital input, sedimentation rate and paleoclimate, and the different main controlling factors of OM accumulation for these three layers are discussed. The WF shale has a higher TOC content (mean: 5.73%), the Long-11 shale has a high TOC content (mean: 2.89%), while the Long-12 shale has a low TOC content (mean: 1.44%). For the WF shale, due to complex geological events and large fluctuations in element contents, its TOC content is poorly correlated with these indices, redox and paleoproductivity proxies have a positive association with the Long-11 shale’s TOC content, but negatively correlated with terrigenous input and sedimentation rate indices. The formation of these two sets of organic-rich shales (TOC > 2%) is jointly controlled by good preservation conditions. In contrast, the TOC content of the WF shale is higher than that of the Long-11 shale as the result that terrigenous input and sedimentation rate of the Long-11 shale represent the dilution and destruction of OM, which is different from the former. During the Long-12 depositional period, the water column experienced weak reducing conditions and low productivity, and its high terrigenous debris input further diluted the OM, leading to a low TOC content.

The known and unknown about attention deficit hyperactivity disorder (ADHD) genetics: a special emphasis on Arab population

Attention deficit hyperactivity disorder (ADHD) is a clinically and genetically heterogeneous neurodevelopmental syndrome characterized by behavioral appearances such as impulsivity, inattention, and hyperactivity. The prevalence of ADHD is high in childhood when compared to adults. ADHD has been significantly advanced by genetic research over the past 25 years. However, it is logically conceivable that both genetic and/or non-genetic factors, such as postnatal environmental and social influences, are associated with ADHD phenotype in Arab populations. While genetic influences are strongly linked with the etiology of ADHD, it remains obscure how consanguinity which is an underlying factor for many genetic diseases, contributes to ADHD subtypes. Arabian Gulf Nations have one the highest rates of consanguineous marriages, and consanguinity plays an important contributing factor in many genetic diseases that exist in higher percentages in Arabian Gulf Nations. Therefore, the current review aims to shed light on the genetic variants associated with ADHD subtypes in Arabian Gulf nations and Saudi Arabia in particular. It also focuses on the symptoms and the diagnosis of ADHD before turning to the neuropsychological pathways and subgroups of ADHD. The impact of a consanguinity-based understanding of the ADHD subtype will help to understand the genetic variability of the Arabian Gulf population in comparison with the other parts of the world and will provide novel information to develop new avenues for future research in ADHD.

Maternal exposure to ambient temperature and birth defects in Brazil: a nationwide case-control study of over 11 million newborns.

Maternal exposure to extreme ambient temperature during pregnancy has been proposed as a potential risk factor for birth defects. Comprehensive investigations on this association remain limited, particularly in low- and middle-income countries. This study aims to examine the association between ambient temperature exposure during pregnancy and the risk of birth defects in Brazil, contributing to the broader understanding of environmental influences on birth outcomes. Using a large dataset of over 11 million live birth records, we analyzed 12 categories of birth defects, encompassing a time frame from 2001 to 2018. Ambient temperature data were assigned at the municipality level. For the exposure assessment, we considered two biologically driven pregnancy stages by dividing the gestational period into two specific windows: the first trimester (from week 1 to week 12) and the second trimester (from week 13 to week 28). We employed a two-stage case-control design. In the first stage, we applied a conditional logistic regression model to estimate the odds ratio (OR) for specific birth defects and each of the five Brazilian regions (North, Northeast, Midwest, Southeast, and South). The model was adjusted for potential confounding variables, including PM2.5, relative humidity, and socioeconomic status. Temporal trends were addressed using time-stratified sampling. In the second stage, we used mixed-effects meta-analysis to pool region-specific estimates. Our analysis revealed a significant association between maternal exposure to higher ambient temperatures during the first trimester and an increased risk of specific birth defect categories, including those affecting the genital organs (OR = 1.08, 95% CI: 1.02; 1.14), digestive system (OR = 1.12, 95% CI: 1.06; 1.19); circulatory system (OR = 1.08, 95% CI: 1.01; 1.17); eyes, ears, face, and neck (OR = 1.08, 95% CI: 1.02; 1.15); benign neoplasms tumors (OR = 1.17, 95% CI: 1.03; 1.32), musculoskeletal system (OR = 1.03, 95% CI: 1.01; 1.05); and other congenital anomalies (OR = 1.22, 95% CI: 1.15; 1.29). The associations with respiratory system, nervous system, and chromosomal anomalies were null. These findings have significant implications for public health policies aimed at mitigating the impact of environmental factors on birth outcomes, both in Brazil and globally.

Morphological Characterization and Diversity Analysis of Maize Inbred Lines (Zea mays L.)

To characterize Maize inbred lines in respect to morphological and physiological traits for its diversity and final utilization in the breeding programs, a study was conducted with twenty-five inbred lines at Tirhut college of Agriculture, Dholi Muzaffarpur Bihar. Genetic diversity among inbred lines may be used for promising hybrid combinations development in maize breeding programme. In the present investigation, these twenty-five inbred lines were sown in randomized block design with standard agronomical practices during Kharif, 2022. Analysis of variance revealed highly significant differences among the genotypes for all the parameters viz., Days to 50 percent Tasseling and Silking, 75% Brown husk, Plant Height (cn), Ear height (cm), Ear length (cm), Ear girth (cm), No. of Kernels per row, No. of kernel rows per ear, Iron and Zinc content (ppm), 100 grain weight (g), Harvest index and Grain yield (kg/ha.) showed presence of considerable variability among all the genotypes. Narrow deviation from genotypic and phenotypic variance evidenced that very less environmental influence on expression of almost all studied characters. According to the D2 analysis, the 25 maize inbred lines were divided into eight clusters, with cluster I having the largest number of inbred lines, while clusters II, V, VI, VII, and VIII have only one inbred line. Cluster VI (21-213-CML-401) and cluster VIII (HKI-1105) was the most distant cluster among inbred lines within the clusters, indicating the greatest genetic diversity.

Factors Inhibiting Persuasive Communication of Agricultural Extension Workers Through Internet Media in Accelerating Information Dissemination in Farmer Women Groups in Ponorogo Regency, Indonesia

The development of digital information technology today allows the use of various media for agricultural extension. The internet has become an important medium in disseminating information, including for agricultural extension workers and farmer women groups. Agricultural extension workers have a crucial role in conveying information persuasively and are expected to utilize internet media to support their tasks and accelerate the dissemination of information to farmers. This study examines the obstacles in persuasive communication carried out by agricultural extension workers using internet media to accelerate the dissemination of information to Farmer Women Groups in Ponorogo Regency. The method used is qualitative descriptive with data analysis through in-depth interviews and participatory observation. The informants in this study consisted of agricultural extension workers and members of farmer women groups in Babadan District. The results of the study showed that there were technical obstacles such as lack of technological facilities and uneven internet access, as well as time limitations due to the dual roles of group members. Low digital literacy is also an obstacle, influenced by age, low education, and lack of technological experience. Behavioral barriers include a preference for in-person counseling and age stereotypes, where older members lack confidence in using technology. The influence of the social environment also plays a role. The suggested solutions include increasing digital literacy, improving technological infrastructure, and handling stereotypes and negative social influences to increase the effectiveness of counseling.

The environmental model of mindfulness

This paper introduces the environmental model of mindfulness, a novel perspective that conceptualizes mindfulness as an adaptive set of cognitive styles influenced by specific socioecological contexts. Extending upon existing conceptualizations of mindfulness as a cultivated trait or practice, the environmental model describes how mindfulness can also result from cognitive adaptations to immediate-return environments. Through an interdisciplinary synthesis of cognitive psychology, anthropology, and environmental studies, four key factors are identified that foster mindful cognitive styles in immediate-return environments: immediate feedback, observational learning, nature exposure, and interconnected self-construal. By examining Indigenous communities living in immediate-return environments, this paper demonstrates how modern, delayed-return environments may inadvertently suppress innate mindful awareness, suggesting that mindfulness practices might be attempts to recalibrate toward more natural cognitive styles. The environmental model bridges Western medical and Eastern ethical perspectives on mindfulness, offering a unifying framework that acknowledges cognitive, environmental, and cultural influences. This approach not only enriches our understanding of human cognitive functioning but also broadens cultural perspectives on mindfulness, highlighting its manifestations across diverse sociocultural contexts. The model has profound implications for mindfulness research and interventions, providing a foundation for more ecologically valid and culturally sensitive approaches to fostering wellbeing. It invites a fundamental reconsideration of the relationship between human cognition and the environment, potentially revolutionizing our approach to mental health and cognitive enhancement in an increasingly complex world. This paper stands as a call to action for researchers, clinicians, and policymakers to rethink fundamental assumptions about human cognition and design environments that support our innate capacity for mindful awareness.

Public drinking water contaminant estimates for birth cohorts in the Environmental Influences on Child Health Outcomes (ECHO) Cohort.

The United States Environmental Protection Agency (USEPA) regulates over 80 contaminants in community water systems (CWS), including those relevant to infant health outcomes. Multi-cohort analyses of the association between measured prenatal public water contaminant concentrations and infant health outcomes are sparse in the US. Our objectives were to (1) develop Zip Code Tabulation Area (ZCTA)-level CWS contaminant concentrations for participants in the Environmental Influences on Child Health Outcomes (ECHO) Cohort and (2) evaluate regional, seasonal, and sociodemographic inequities in contaminant concentrations at the ZCTA-level. The ECHO Cohort harmonizes data from over 69 extant pregnancy and pediatric cohorts across the US. We used CWS estimates derived from the USEPA's Six-Year Review 3 (2006-2011) to develop population-weighted, average concentrations for 10 contaminants across 7640 ZCTAs relevant to the ECHO Cohort. We evaluated contaminant distributions, exceedances of regulatory thresholds, and geometric mean ratios (with corresponding percent changes) associated with ZCTA sociodemographic characteristics via spatial lag linear regression models. We observed significant regional variability in contaminant concentrations across the US. ZCTAs were most likely to exceed the maximum contaminant level for arsenic (n = 100, 1.4%) and the health-protective threshold for total trihalomethanes (n = 3584, 64.0%). A 10% higher proportion of residents who were American Indian/Alaskan Native and Hispanic/Latino was associated with higher arsenic (11%, 95% CI: 7%, 15%; and 2%, 95% CI: 0%, 3%, respectively) and uranium (15%, 95% CI: 10%, 21%; and 9%, 95% CI: 6%, 12%, respectively) concentrations. Nationwide epidemiologic analyses evaluating the association between US community water system contaminant concentration estimates and associated adverse birth outcomes in cohort studies are sparse because public water contaminant concentration estimates that can be readily linked to participant addresses are not available. We developed Zip Code Tabulation Area (ZCTA)-level CWS contaminant concentrations that can be linked to participants in the Environmental Influences on Child Health Outcomes (ECHO) Cohort and evaluated regional, seasonal, and sociodemographic inequities in contaminant concentrations for these ZCTAs. Future epidemiologic studies can leverage these CWS exposure estimates in the ECHO Cohort to evaluate associations with relevant infant outcomes.

Health State Prediction Method Based on Multi-Featured Parameter Information Fusion

The prediction of the health status of critical components is an important influence in making accurate maintenance decisions for rotating equipment. Since vibration signals contain a large amount of fault information, they can more accurately describe the health status of critical components. Therefore, it is widely used in the field of rotating equipment health state prediction. However, there are two major problems in predicting the health status of key components based on vibration signals: (1) The working environment of rotating equipment is harsh, and if only one feature in the time or frequency domain is selected for fault analysis, it will be susceptible to harsh operating environments and cannot completely reflect the fault information. (2) The vibration signals are unlabeled time series data, which are difficult to accurately convert into the health status of key components. In order to solve the above problems, this paper proposes a combined prediction model combining a bidirectional long- and short-term memory network (BiLSTM), a self-organizing neural network (SOM) and particle swarm optimization (PSO). Firstly, the SOM is utilized to fuse the fault characteristics of multiple vibration signals of key components to obtain an indicator (HI) that can reflect the health status of rotating equipment and to also compensate for the vulnerability of single signal characteristics in the time or frequency domain to environmental influences. Secondly, the K-means clustering method is employed to cluster the health indicators and determine the health state, which solves the problem of determining the health of a component from unsupervised vibration signal data which is quite difficult. Finally, the particle swarm optimized BiLSTM model is used to predict the health state of key components and the bearing dataset from the IEEE PHM 2012 Data Challenge verifies the method’s effectiveness and validity.

Концептуальный подход к проведению аудита финансовой (бухгалтерской) отчетности

The article substantiates the need to develop an audit methodology, which includes strategies and plans, of an economic entity of any industry based on a conceptual approach, which determines the basis on the basic principles and concepts of preparing financial (accounting) reporting, including according to the rules of which jurisdiction the reporting is compiled. Particular attention is paid to the main aspects of the conceptual approach to conducting an audit of financial (accounting) statements. A matrix of conceptual foundations for the formation of a methodology for auditing a commercial organization (jurisdiction: Russian Federation) is proposed. The presented matrix is a comprehensive model and can be used as a combination of various financial reporting concepts. This model is very flexible and can be tailored to the specific wishes and needs of organizations in the design of audit procedures. When accepting an audit engagement (ISA 210), the auditor studies the conceptual framework of financial reporting and compares the purpose and objectives of the audit engagement received and the statements submitted for preliminary examination. The emphasis is on the importance of the auditor understanding the business model of the business entity. At the stage of preliminary work on accepting the audit assignment, the importance of assessing the complex geopolitical situation and the influence of the external environment on the activities of the audited entity is emphasized. To assess the possibility of accepting a new assignment or continuing to perform an assignment that is at the stage of full-fledged work, it is necessary to develop risk assessment criteria and the purpose of assessing each criterion depending on the assessment of the degree of risk of the audited entity in the external environment.