СЪВРЕМЕННИ ПРЕДИЗВИКАТЕЛСТВА ПРЕД ОДИТА В КОНТЕКСТА НА УСТОЙЧИВОСТТА, ЕКОЛОГИЧНИТЕ, СОЦИАЛНИТЕ И УПРАВЛЕНСКИТЕ ФАКТОРИ

With the adoption of some key regulatory requirements at the European level, by the member states of the European Union (EU), including and the Republic of Bulgaria, new competencies related to sustainable development are required. Auditors, as well as their clients, must integrate these innovations into their activities, but also the oversightl bodies to observe, and regulate these changes. Global issues (social, environmental, human rights) directly affect to the financial reporting. The general reason is the information that is submitted to the annual financial statements of each company. In this line, every certified public accountant is obliged to include additional expertise in the field of ecology, sociology and others, according to the specifics of the audited company's activity. A significant problem is the current lack of methodological guidelines to auditors. Although there are standards developed by the EU, this is not enough. The even more serious challenge facing the auditing community is the lack of control and oversight of policies related to environmental, social and governance factors. This fact gives grounds for the realization of mistakes and frauds, which could be with direct or indirect intent. In addition, the lack of methodology for control and oversight by public authorities indicates the formalization of the implementation of these policies. A demotivating event is the lack of regulated market prices related to sustainability audits and environmental, social and management factors. [ABSTRACT FROM AUTHOR]