{"id":8548,"date":"2025-02-09T14:29:20","date_gmt":"2025-02-09T14:29:20","guid":{"rendered":"https:\/\/www.esgacademy.bg\/en\/?page_id=8548"},"modified":"2026-08-16T14:09:31","modified_gmt":"2026-08-16T14:09:31","slug":"auditing","status":"publish","type":"page","link":"https:\/\/www.esgacademy.bg\/en\/modules\/auditing\/","title":{"rendered":"Auditing"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"8548\" class=\"elementor elementor-8548\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-76f3ba32 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"76f3ba32\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-1fb73f31\" data-id=\"1fb73f31\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1f75bcc0 elementor-section-height-min-height elementor-section-full_width elementor-section-height-default\" data-id=\"1f75bcc0\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-7dafcd95\" data-id=\"7dafcd95\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-739a56a9 elementor-nav-menu__align-left elementor-nav-menu--indicator-none elementor-widget elementor-widget-opal-nav-menu\" data-id=\"739a56a9\" data-element_type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;}\" data-widget_type=\"opal-nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <nav data-subMenusMinWidth=\"260\" data-subMenusMaxWidth=\"500\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-dot e--animation-fade\">\n\t\t\t<ul id=\"menu-2-739a56a9\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3300\"><a href=\"https:\/\/www.esgacademy.bg\/en\/modules\/esg-management\/\" class=\"elementor-item\">ESG Approach in Management<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8949\"><a href=\"https:\/\/www.esgacademy.bg\/en\/modules\/climate-esg-risk-management\/\" class=\"elementor-item\">Climate and ESG risk management<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6273\"><a href=\"https:\/\/www.esgacademy.bg\/en\/modules\/environmental-pillar-green-economy\/\" class=\"elementor-item\">Environmental Pillar of sustainability. Green and Circular Economy<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6274\"><a href=\"https:\/\/www.esgacademy.bg\/en\/modules\/social-pillar-sustainability\/\" class=\"elementor-item\">Social Pillar of Sustainability<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6277\"><a href=\"https:\/\/www.esgacademy.bg\/en\/modules\/climate-adaptation-resilience\/\" class=\"elementor-item\">Climate Adaptation and Resilience<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6276\"><a href=\"https:\/\/www.esgacademy.bg\/en\/modules\/energy-climate-policy\/\" class=\"elementor-item\">Energy and Climate Policy<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6272\"><a href=\"https:\/\/www.esgacademy.bg\/en\/modules\/esg-data-reporting\/\" class=\"elementor-item\">ESG Reporting and Reporting Data Requirements<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6278\"><a href=\"https:\/\/www.esgacademy.bg\/en\/modules\/business-human-rights\/\" class=\"elementor-item\">Business and Human Rights<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6275\"><a href=\"https:\/\/www.esgacademy.bg\/en\/modules\/sustainable-finance\/\" class=\"elementor-item\">Sustainable Finance<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8565\"><a href=\"https:\/\/www.esgacademy.bg\/en\/modules\/auditing\/\" class=\"elementor-item\">Auditing<\/a><\/li>\n<\/ul>        <\/nav>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-669770fd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"669770fd\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-6016e61a\" data-id=\"6016e61a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8e47083 elementor-position-below elementor-widget elementor-widget-heading\" data-id=\"8e47083\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.13.3 - 22-05-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><div class=\"elementor-heading-wrapper\" ><div class=\"elementor-heading-wrapper-inner\"><h2 class=\"elementor-heading-title elementor-size-default\">Brochure<\/h2><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ec53072 elementor-position-left elementor-widget__width-initial elementor-view-default elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"4ec53072\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/www.esgacademy.bg\/wp-content\/plugins\/elementor\/assets\/css\/widget-icon-box.min.css\">        <div class=\"elementor-icon-box-wrapper\">\n                            <div class=\"elementor-icon-box-icon\">\n                    <a class=\"elementor-icon elementor-animation-\" href=\"https:\/\/www.esgacademy.bg\/en\/wp-content\/uploads\/2026\/08\/ESG-Academy-Brochure-Autumn-2026-EN.pdf\" target=\"_blank\">\n                        <i class=\"opal-icon-download\" aria-hidden=\"true\"><\/i>\n                    <\/a>\n                <\/div>\n            \n            <div class=\"elementor-icon-box-content\">\n                <div class=\"elementor-icon-header\">\n                                        <div class=\"elementor-icon-header-inner\">\n                        \n                        <h6 class=\"elementor-icon-box-title\">\n                            <a href=\"https:\/\/www.esgacademy.bg\/en\/wp-content\/uploads\/2026\/08\/ESG-Academy-Brochure-Autumn-2026-EN.pdf\" target=\"_blank\">\n                                Download Our Brochure                            <\/a>\n                        <\/h6>\n                    <\/div>\n                <\/div>\n                                    <p class=\"elementor-icon-box-description\"><a href=\"https:\/\/www.esgacademy.bg\/en\/wp-content\/uploads\/2026\/08\/ESG-Academy-Brochure-Autumn-2026-EN.pdf\">DOWNLOAD <\/a><\/p>\n                             <\/div>\n                    <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-401f157c\" data-id=\"401f157c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-466d86c elementor-widget elementor-widget-image\" data-id=\"466d86c\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.13.3 - 22-05-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1920\" height=\"1081\" src=\"https:\/\/www.esgacademy.bg\/en\/wp-content\/uploads\/2025\/02\/auditing.jpg\" class=\"attachment-full size-full wp-image-8550\" alt=\"Auditing\" srcset=\"https:\/\/www.esgacademy.bg\/en\/wp-content\/uploads\/2025\/02\/auditing.jpg 1920w, https:\/\/www.esgacademy.bg\/en\/wp-content\/uploads\/2025\/02\/auditing-300x169.jpg 300w, https:\/\/www.esgacademy.bg\/en\/wp-content\/uploads\/2025\/02\/auditing-1024x577.jpg 1024w, https:\/\/www.esgacademy.bg\/en\/wp-content\/uploads\/2025\/02\/auditing-768x432.jpg 768w, https:\/\/www.esgacademy.bg\/en\/wp-content\/uploads\/2025\/02\/auditing-1536x865.jpg 1536w, https:\/\/www.esgacademy.bg\/en\/wp-content\/uploads\/2025\/02\/auditing-700x394.jpg 700w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6bc140fb elementor-position-below elementor-widget elementor-widget-heading\" data-id=\"6bc140fb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-heading-wrapper\" ><div class=\"elementor-heading-wrapper-inner\"><h2 class=\"elementor-heading-title elementor-size-default\">Process audit<\/h2><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2da60c3c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2da60c3c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-5ec33dc2\" data-id=\"5ec33dc2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7a3f3b56 elementor-widget elementor-widget-icon-list\" data-id=\"7a3f3b56\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/www.esgacademy.bg\/wp-content\/plugins\/elementor\/assets\/css\/widget-icon-list.min.css\">        <ul class=\"elementor-icon-list-items\">\n                            <li class=\"elementor-icon-list-item\" >\n                                            <span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i class=\"opal-icon-check-circle\" aria-hidden=\"true\"><\/i>\n\t\t\t\t\t\t<\/span>\n                                        <span class=\"elementor-icon-list-text\">Process approach to conducting an audit<\/span>\n                                    <\/li>\n                            <li class=\"elementor-icon-list-item\" >\n                                            <span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i class=\"opal-icon-check-circle\" aria-hidden=\"true\"><\/i>\n\t\t\t\t\t\t<\/span>\n                                        <span class=\"elementor-icon-list-text\">Types of audits \u2013 internal, second and third party<\/span>\n                                    <\/li>\n                            <li class=\"elementor-icon-list-item\" >\n                                            <span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i class=\"opal-icon-check-circle\" aria-hidden=\"true\"><\/i>\n\t\t\t\t\t\t<\/span>\n                                        <span class=\"elementor-icon-list-text\">Methods and techniques of conducting<\/span>\n                                    <\/li>\n                    <\/ul>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-2984cfec\" data-id=\"2984cfec\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7157b603 elementor-widget__width-initial elementor-widget elementor-widget-icon-list\" data-id=\"7157b603\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <ul class=\"elementor-icon-list-items\">\n                            <li class=\"elementor-icon-list-item\" >\n                                            <span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i class=\"opal-icon-check-circle\" aria-hidden=\"true\"><\/i>\n\t\t\t\t\t\t<\/span>\n                                        <span class=\"elementor-icon-list-text\">Roles and responsibilities in conducting<\/span>\n                                    <\/li>\n                            <li class=\"elementor-icon-list-item\" >\n                                            <span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i class=\"opal-icon-check-circle\" aria-hidden=\"true\"><\/i>\n\t\t\t\t\t\t<\/span>\n                                        <span class=\"elementor-icon-list-text\">Stages of conduct \u2013 preparation, audit, follow-up<\/span>\n                                    <\/li>\n                    <\/ul>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9901f8 elementor-position-below elementor-widget elementor-widget-heading\" data-id=\"e9901f8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-heading-wrapper\" ><div class=\"elementor-heading-wrapper-inner\"><h2 class=\"elementor-heading-title elementor-size-default\">Auditing \u2013 sustainability assurance commitments<\/h2><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-10d65ed elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"10d65ed\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-f619533\" data-id=\"f619533\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4a2bd78 elementor-widget elementor-widget-icon-list\" data-id=\"4a2bd78\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <ul class=\"elementor-icon-list-items\">\n                            <li class=\"elementor-icon-list-item\" >\n                                            <span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i class=\"opal-icon-check-circle\" aria-hidden=\"true\"><\/i>\n\t\t\t\t\t\t<\/span>\n                                        <span class=\"elementor-icon-list-text\">Applicable professional auditing standards<\/span>\n                                    <\/li>\n                            <li class=\"elementor-icon-list-item\" >\n                                            <span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i class=\"opal-icon-check-circle\" aria-hidden=\"true\"><\/i>\n\t\t\t\t\t\t<\/span>\n                                        <span class=\"elementor-icon-list-text\">Legal and ethical framework<\/span>\n                                    <\/li>\n                            <li class=\"elementor-icon-list-item\" >\n                                            <span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i class=\"opal-icon-check-circle\" aria-hidden=\"true\"><\/i>\n\t\t\t\t\t\t<\/span>\n                                        <span class=\"elementor-icon-list-text\">Responsibilities of management\/persons charged with the general management of a company in sustainability reporting and responsibilities of the sustainability assurance auditor<\/span>\n                                    <\/li>\n                    <\/ul>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3c25b16\" data-id=\"3c25b16\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-29d86da elementor-widget__width-initial elementor-widget elementor-widget-icon-list\" data-id=\"29d86da\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <ul class=\"elementor-icon-list-items\">\n                            <li class=\"elementor-icon-list-item\" >\n                                            <span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i class=\"opal-icon-check-circle\" aria-hidden=\"true\"><\/i>\n\t\t\t\t\t\t<\/span>\n                                        <span class=\"elementor-icon-list-text\">Stages \u2013 planning, implementation and completion of the sustainability assurance commitment<\/span>\n                                    <\/li>\n                            <li class=\"elementor-icon-list-item\" >\n                                            <span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i class=\"opal-icon-check-circle\" aria-hidden=\"true\"><\/i>\n\t\t\t\t\t\t<\/span>\n                                        <span class=\"elementor-icon-list-text\">Reporting on sustainability assurance engagement<\/span>\n                                    <\/li>\n                    <\/ul>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-23c57fd elementor-section-stretched elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"23c57fd\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e3664ad\" data-id=\"e3664ad\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Brochure Download Our Brochure DOWNLOAD Process audit Process approach to conducting an audit Types of audits \u2013 internal, second and third party Methods and techniques of conducting Roles and responsibilities in conducting Stages of conduct \u2013 preparation, audit, follow-up Auditing \u2013 sustainability assurance commitments Applicable professional auditing standards Legal and ethical framework Responsibilities of management\/persons &hellip; <\/p>\n<p class=\"more-link-wrap\"><a href=\"https:\/\/www.esgacademy.bg\/en\/modules\/auditing\/\" class=\"more-link\"><span>Read More<span class=\"screen-reader-text\"> &#8220;Auditing&#8221;<\/span><\/span><i class=\"opal-icon-arrow-right\" aria-hidden=\"true\"><\/i><\/a><\/p>\n","protected":false},"author":1,"featured_media":8550,"parent":617,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-elementor.php","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-8548","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Auditing - ESG Academy<\/title>\n<meta name=\"description\" content=\"Process audit. 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