Audit of Non-financial Information
https://doi.org/10.26794/2408-9303-2020-7-4-71-80
Abstract
The article is devoted to the practical implementation of auditing tasks in relation to non-financial information in Russia. The increased need to develop this area of auditing services is related to both the increased interest of users in the nonfinancial information in itself, and the need to improve its reliability. The methodological base of the research includes a set of scientific techniques and research methods such as theoretical analysis of the literature on the research problem, analysis of regulatory sources, a method of comparison, as well as the use of practical experience in providing auditing services in relation to non-financial information. The study of current trends in the publication and certification of nonfinancial statements in Russia and abroad, considers the main approaches to the definition of “non-financial audit” and the most widespread methodological approaches to its implementation, as well as reviews the practice of performing tasks to confirm non-financial information and identifies the main problems of their implementation. The theoretical and practical significance of the research is to justify the need to develop tools for providing auditing services in relation to non-financial information, as well as the proposed solutions to the identified problems of practical implementation of tasks.
About the Authors
R. G. Kaspina
Kazan (Volga) Federal University
Russian Federation
Roza G. Kaspina — Dr. Sci. (Econ.), Professor, Professor of the Higher School of Business
Russian Federation
Roza G. Kaspina — Dr. Sci. (Econ.), Professor, Professor of the Higher School of Business
N. O. Samoilova
Kazan (Volga) Federal University;
LLC “Audit and Consulting Company “Crowe Audex”
Russian Federation
Russian Federation
Natal’ya O. Samoilova — Master student of the Higher School of Business
leading specialist of the Educational and Methodological Department
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Review
For citations:
Kaspina R.G., Samoilova N.O. Audit of Non-financial Information. Accounting. Analysis. Auditing. 2020;7(4):71-80. (In Russ.) https://doi.org/10.26794/2408-9303-2020-7-4-71-80
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