Features of the procedure for independent external audit of non-financial reporting

Subject. The article addresses problems of organizing external audits of non-financial reporting. Objectives. The study aims to analyze standards and advisory documents regulating the procedure for auditing non-financial reporting; streamline the verification process. Methods. The study employs general scientific research methods. Results. The paper identified persons interested in obtaining non-financial data about the company's activities, examined the concept of "assurance of non-financial reporting", defined stages of verifying the reliability of information presented in non-financial reports. Conclusions. The world is experiencing an expansion of the scope of non-financial and integrated reporting, enabling stakeholders to receive complete and transparent information not only about economic, but also about social, environmental, and governance aspects of company's activities.