Expanding sources of information support for business audit in the oil industry

The article deals with the urgent problem of expanding the sources of information support of business audit in the oil industry. In the conditions of growing competition and constant changes in legislation, quality audit becomes an important tool to ensure the phenomenon of information transparency and the formation of sustainable relations between the state, business and society. One of the key aspects of modern business audit is the comparison of financial and non-financial data of the company to effectively identify the unreliability of the disclosed information in the statements in order to form a correct opinion of users when making economic decisions. In addition, the interrelation of financial, economic and technological aspects of business in the oil industry, which are of fundamental importance both in accounting and in the audit of business facts, is considered. The article concludes by emphasizing the importance of expanding the sources of audit evidence in order to improve the quality of audits of oil producing companies and present their disclosures in a form that is economically valuable to stakeholders.