Innovation science and technologiy 2-jild 3-son (2026)
SPECIFIC ASPECTS OF GATHERING EVIDENCE IN AN ESG AUDIT
Sayfullayev, Mekhroj
Annotatsiya
This article analyzes the theoretical and practical aspects of audit evidence formation in ESG auditing. Thestudy examines the criteria of sufficiency, appropriateness, and reliability of audit evidence, as well as the main auditprocedures used in its collection. The specific features of ESG auditing are highlighted, including the complexity ofworking with financial and non-financial data and the necessity of involving expert knowledge. The research resultsprovide scientific conclusions aimed at improving the process of audit evidence collection in ESG audits.
ESG audit, audit evidence, reliability, sufficiency, appropriateness, audit procedures, non-financial information, expert judgment, sustainable development
Metadata manbasi: jurnal OAI-PMH arxivi · Sindex toʻliq matnni saqlamaydi, manbaga havola beradi.