Non-Financial Public Reporting in the Field of Sustainable Development As a Source of Information and an Object of Audit Services in the Digital Economy

Th e article analyzes the trends in the formation of public non-fi nancial reporting by companies in terms of increasing requirements for business information transparency. Th e features of non-fi nancial reporting as an object of audit services are generalized, as well as the existing problems of performing audit tasks in non-fi nancial reporting.

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