THE ISSUES OF AUDIT DEVELOPMENT IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT

Auditing as a science has progressed over the centuries, overcoming the demands of the time and constantly expanding its functions. Currently, the audit organization is faced with the challenges of assessing the reliability of sustainable development information. On the one hand, the sustainable development information published in organizations is not yet clearly regulated, on the other hand, the audit interpretations of ESG developments are still awaiting their regulation. The article makes recommendations aimed at improving the formation of sustainable development audit opinions, which enable stakeholders to form a reasonable opinion about the sustainable development information published by organizations and make sound decisions. In particular, it is recommended to enhance information sections, related to the credibility of the reporting of corporate social responsibility of organizations, in addition to the traditional sections in the audit conclusions. In order to increase the reliability of the published reporting, it is recommended to also present an audit opinion on the results of the organization's activities, opportunities and possible risks of sustainable development using ESG approaches.