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.
| Mualliflar | Sayfullayev , Mekhroj |
|---|---|
| Jurnal | Innovation science and technologiy |
| Nashr sanasi | 2026-03-01 |
| Jild | 2 |
| Son | 3 |
| Til | Ingliz |
| DOI | 10.5281/zenodo.19454248 |
DOI: 10.5281/zenodo.19454248 · Maqolaning asl sahifasi
ESG audit, audit evidence, reliability, sufficiency, appropriateness, audit procedures, non-financial information, expert judgment, sustainable development
This paper analyzes the assessment of financial risks arising in the development of regional economic growthdrivers, as well as their impact on economic growth and opportunities for their mitigation. The study examines…
In this article, strengthening the financial base of the regions, expanding the revenue part of the local budgets inorder to ensure the financial stability of the regions, the work in this area is one of the priority…
This article explores key directions for enhancing the efficiency of regional tourism in the Republic ofKarakalpakstan through the effective utilization of internal industry reserves. Particular attention is given to…
This paper analyzes innovative business models for managing passenger transportation systems in the contextof digital transformation. The study examines the “four-link innovation spiral” model proposed by M. A. Yurevich…
This article is devoted to the analysis of mathematical models and algorithms for processing noisy data in moderninformation systems. The study examines the main approaches used to increase the signal-to-noise ratio…
This article examines the issues of the necessity and prospects for improving compulsory enforcement measuresfrom both theoretical and practical perspectives. The author emphasizes that the effectiveness of the…
This article provides a comprehensive analysis of the economic, operational, institutional and strategic impact ofenvironmental risks on business activities. The main goal of the study is to identify the channels of…
The article presents a systematic analysis of international methodologies for statistical assessment of regionaldevelopment. Based on modern research, the article studies approaches to compiling composite indices…
This article presents the methodology and approbation results of an original multi-level system of statisticalindicators for assessing regional transport infrastructure. The study addresses the limitations of existing…
This article examines the role of cultural context in shaping vocational education and training (VET) systems,focusing on the comparative analysis of Saudi Arabia and Uzbekistan. The study analyzes how cultural values…