Կայուն զարգացման աուդիտի իրավական կարգավորումը / Legal regulation of the audit of sustainable development
Year: 2025
Type: article
Abstract: The article presents the legal regulation of the audit of sustainable development. It has become clear that in the context of sustainable development, it is sufficient and mandatory to have relevant legal norms related to auditing at the international level. Guidelines and application materials related to the ISSA 5000 standard will be published in 2025. The international standard ISSA 5000 "Ensuring sustainable development" was published by the Committee on International Standards on Auditing and Information Assurance (IAASB). Through the analysis, an attempt was made to substantiate the need for an international standard in the field of sustainable development audit. In order to keep up with the times and resist competition, audits conducted in organizations must comply with the requirements of the sustainability audit standards. Along with this standard, the International Standards on Auditing (ISA) will be also used. The auditor's report will express an opinion on the financial statements prepared on the basis of both financial and non-financial information of the organization.
Author: Rima V. Margaryan
Institution: Armenian State University of Economics
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4408103402