THE ROLE OF PROFESSIONAL ETHICS AND INTERNAL AUDIT IN THE DISCLOSURE OF INFORMATION ABOUT THE ENTERPRISE

Authors

  • Natalya Vasilievna Potapova Brest State Technical University
  • Irina Vasilievna Priymachuk Brest State Technical University

DOI:

https://doi.org/10.36773/1818-1112-2022-129-3-83-85

Keywords:

information disclosure, financial and non-financial reporting, professional ethics, internal audit, reporting veiling

Abstract

The issue of disclosure continues to be a challenge for users of financial and non-financial reporting and the accounting standards community. Financial disclosure standards aim to improve the qualitative characteristics, comparability, verifiability, timeliness and understandability of financial statements. Enterprises that implement the principles of the ESG agenda face the problem of disclosing information about the results of socially responsible activities in non-financial reporting. Such reporting is optional and standardized. This is due to the voluntary nature of socially responsible activity. The quality of information disclosure is determined by professional ethical principles and internal audit.

Author Biographies

Natalya Vasilievna Potapova, Brest State Technical University

Ph.D in Economics, Associate Professor, Head of the Department of Accounting, Analysis and Audit, Brest State Technical University, Brest, Republic of Belarus.

Irina Vasilievna Priymachuk, Brest State Technical University

Master of Economics, Associate Professor, Senior Lecturer, Department of Accounting, Analysis and Audit, Brest State Technical University, Brest, Republic of Belarus.

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Published

2022-11-25

How to Cite

(1)
Potapova, N. V.; Priymachuk, I. V. THE ROLE OF PROFESSIONAL ETHICS AND INTERNAL AUDIT IN THE DISCLOSURE OF INFORMATION ABOUT THE ENTERPRISE. Вестник БрГТУ 2022, 83-85.

Issue

No. 3(129) (2022): Vestnik of Brest State Technical University

Section

Economics

License

Copyright (c) 2022 Brest State Technical University

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