EFFECTS OF AUDITING ON COMPANY PERFORMANCE AND SUSTAINABLE DEVELOPMENT

The purpose of this study is to adopt a sustainability-focused approach to present the contributions of auditing to company performance and sustainable economic, environmental, social and administrative development. The research created a correlation data analysis study by analyzing the purpose of auditing company performance and sustainability development benefits. The research examined audit frequency, audit quality, sustainability reports and audit reports. In order to evaluate the relationship between company performance and sustainability indicators, documents such as audit reports and sustainability reports of companies were analyzed and the obtained data supported how audit processes work. The general findings of the study are that auditing provides confidence to stakeholders in the field of activity, efficiency in the financial field, transparency in error reduction and sustainable development. This provides not only financial evaluation but also environmental and social interaction as a whole and can help in the formation of future strategies and achievement of goals. In addition, the participation of competent people who are experts in environmental and social structure in their fields in the audit team will produce more efficient results. According to the research, auditing is the most important bridge for business development and sustainable development. Auditing increases not only the performance of the business but also its reputation. Thus, more importance will be given to sustainable development goals and future studies will be contributed. In the proper functioning of this structure within the audit, time management, planning that foresees the appropriateness of the standards used, audit frequency, audit quality and risk determinations will contribute to creating awareness in society about environment, culture and management.