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August 11, 2025Buhuchet v zdravoohranenii (Accounting in Healthcare)

The Evolution of Audit Concepts in the Context of Sustainable Development and Risk Management

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Authors

NPNatalia ProdanovaPlekhanov Russian University of EconomicsASA. A. SergeenkovInstitute of Electronic Control Machines

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Overview

Analysis of audit concepts reveals shifts in sustainability and risk management, indicating a need for revised frameworks.

Key Points

  • Modern auditing integrates economic, environmental, and social dimensions into corporate reporting systems, enhancing transparency.
  • The study emphasizes the significance of ethical conduct and professionalism in evolving audit practices, improving reliability.
  • Analysis of international standards showcases the necessary interrelation between materiality and audit risk in reporting.
  • This evolution highlights the demand for reliable non-financial reporting, necessitating an updated approach to auditing methods.

Cite This Study

Prodanova et al. (2025) studied this question.

synapsesocial.com/papers/68a35ef30a429f79733283c6https://doi.org/10.33920/med-17-2506-05
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Audit risk assessment taking into account the principles of sustainable development for effective management of an enterprise2025
  2. 2THE ROLE OF INTERNAL CONTROL, INTERNAL AUDIT, AND EXTERNAL AUDIT IN BUILDING SUSTAINABLE CORPORATE GOVERNANCE2025
  3. 3Audit 5.0 in Risk and Materiality Assessment: An Ethnographic Approach2025 · 4 citations
  4. 4Multidimensional Conceptual Approaches to Risk in Statutory Audit2025
  5. 5Audit Risk--Tracing the Evolution.1987