Akademik Veri Yönetim Sistemi
Sayıştay Dergisi, cilt.36, sa.136, ss.35-66, 2025 (Hakemli Dergi)
Throughout history, sustainability has had a significant impact on numerous disciplines. One of these disciplines is auditing. The main mission of auditing is to provide reasonable assurance to the related parties by expressing an opinion on the financial statements. With the concept of sustainability, the definition and meaning of the concept of assurance in auditing science has changed. This situation has led to the emergence of a new sub-type of audit under the name of “sustainability assurance audit”. Sustainability assurance audit, which aims to provide assurance on sustainability disclosures, has led to a paradigm shift in auditing and changed the focus of the audit. In practice, sustainability assurance audits conducted by independent auditors within the scope of traditional and modern audit procedures are increasing. However, there are various threats and challenges that may arise from conducting sustainability assurance audit within the existing paradigms of independent auditing. This study aims to outline the threats and challenges that sustainability assurance audit may pose to audit work in terms of the classical independent audit methodology and to offer solutions. The results of the study indicate that sustainability assurance auditing will lead to significant methodological changes in independent auditing and that new audit procedures and techniques will be needed.