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

The article examines the conceptual transformations in the theory and practice of control and auditing under the influence of sustainable development principles and risk-based approaches. It is shown that modern auditing increasingly integrates economic, environmental, and social dimensions into corporate reporting systems. Special attention is given to the analysis of international standards and initiatives in the field of sustainability, as well as to the interrelation between materiality and audit risk. The study identifies key audit concepts reflecting the methodological evolution of control, including ethical conduct, professionalism, independence, evidence-based practice, and accuracy of representation. The article concludes that the methodological foundations of auditing must be revised in light of the expanding scope of information users and the growing demand for reliable non-financial reporting.