Research Information System
Technical Report, pp.1-70, 2024
“Sustainability Assurance - Audit Guide” examines reporting standards, the importance of assurance, the responsibilities of companies, auditors, and stakeholders, the critical role of management in the processes, and the standards to be followed in the process. It guides decision makers by thoroughly examining the processes of prioritization analysis, audit scope, risk control map of the process,
planning, execution, obtaining evidence and creating the result. It aims to prevent problems that may arise in practice by containing information about sector-based examples, emerging difficulties and solutions.