FEATURES OF AUDITING THE REPORTS OF RECREATIONAL ENTERPRISES IN THE CONDITIONS OF SUSTAINABLE DEVELOPMENT
Abstract
In the context of global economic and environmental changes, as well as the growing public demand for transparency and social responsibility of business, the role of audit is expanding significantly. This issue is especially acute in the recreational services sector, which is closely related to the use of natural resources, cultural heritage and the impact on local communities. The purpose of the article is to reveal the theoretical and practical aspects of auditing financial and non-financial reporting of recreational enterprises, taking into account the modern requirements of sustainable development in order to improve audit procedures. The objectives of the study are to determine the theoretical foundations of auditing in the context of sustainable development, to distinguish the concept and classification based on the analysis of specific objects of audit of recreational enterprises, taking into account their special structure of assets and liabilities. As a result of the research, the theoretical foundations were generalized and the features of the activities of recreational enterprises in the context of sustainable development and their impact on the audit of reporting were revealed. The tasks were accomplished, namely: the key aspects of the recreational business that affect the audit were determined, the specifics of financial and non-financial audit objects were analyzed, and the main problems and prospects for the development of this area were identified. It was proved that traditional financial audit is insufficient to provide a complete picture of the activities of enterprises in this area, which requires the integration of environmental and social indicators into a single audit verification process. The practical value of the proposed recommendations lies in the possibility of improving audit practice. For audit companies, this is the basis for the development of specialized methods and advanced training of specialists, which will allow expanding the range of services and meeting the growing demands of the market. For recreational enterprises, integrated audit becomes a tool for increasing transparency and investor confidence, and also helps to identify internal risks and opportunities for improving business processes.
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