SPECIFIC ASPECTS OF GATHERING EVIDENCE IN AN ESG AUDIT
DOI:
https://doi.org/10.5281/zenodo.19454248Keywords:
ESG audit, audit evidence, reliability, sufficiency, appropriateness, audit procedures, non-financial information, expert judgment, sustainable developmentAbstract
This article analyzes the theoretical and practical aspects of audit evidence formation in ESG auditing. The
study examines the criteria of sufficiency, appropriateness, and reliability of audit evidence, as well as the main audit
procedures used in its collection. The specific features of ESG auditing are highlighted, including the complexity of
working with financial and non-financial data and the necessity of involving expert knowledge. The research results
provide scientific conclusions aimed at improving the process of audit evidence collection in ESG audits.
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