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October 16, 2025Economic Bulletin of Dnipro University of Technology

Audit risk assessment taking into account the principles of sustainable development for effective management of an enterprise

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Authors

NSN. L ShyshkovaАМАндрій Макурін

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Overview

This analysis demonstrates how ESG factors impact audit risk in enterprises, highlighting effective management strategies.

Key Points

  • Incorporating ESG factors into audit risk assessment improves both accuracy and effectiveness of evaluations.
  • The proposed methodology employs quantitative assessment to address challenges in traditional audit risk models.
  • Environmental, social, and governance dimensions actively shape managerial decision-making and stability of enterprises.
  • Frameworks for evaluating operational effectiveness of control measures enhance compliance with international auditing standards.

Cite This Study

Shyshkova et al. (2025) studied this question.

synapsesocial.com/papers/68f04918e559138a1a06d4e8https://doi.org/10.33271/ebdut/91.067
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Also Consider

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