IMPROVING THE PRACTICE OF USING EXPERT WORK IN ESG AUDITS
DOI:
https://doi.org/10.62536/sjehss.2026.v4.i4.pp1-4Keywords:
Internal expert, external expert, other auditor, quality management system, competency assessment.Abstract
In this article, in the context of sustainable development in ESG audit. The practice of using expert work in ESG auditsunique features The research was reviewed and suggestions and recommendations were made.
References
1. Arens AA, Elder RJ, Beasley MS Auditing and Assurance Services, 2017
2. Knechel, WR, Salterio, SE, Ballou, B. Auditing: Assurance and Risk, 2020
3. Messier WF, Glover SM, Prawitt DF Auditing & Assurance Services, 2016
4. Hayes, R., Wallage, P., Gortemaker, H. Principles of Auditing, 2014
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