Faruk Görçün, Ö.F.Durmuş, C.N.Şener, S.Çanakçioğlu, M.2026-02-152026-02-1520262523-3440https://doi.org/10.1007/978-3-032-14078-4_28https://hdl.handle.net/20.500.12469/7756This study addresses freight transport firms’ challenge of assessing financial audit practices on sustainability and financial performance under high uncertainty. Limited sector-specific research hinders prioritization. A Type-2 Neutrosophic Fuzzy Sets (T2NFS)-based Gray Relational Analysis (GRA) method is proposed, where T2NFS handles expert judgment ambiguity and GRA ranks audit alternatives. Findings show “Contribution to Sustainability” (C10) as the top criterion and “FD-07 Receivables and Payables Aging Analysis” as the most critical audit practice. © The Author(s), under exclusive license to Springer Nature Switzerland AG 2026.eninfo:eu-repo/semantics/closedAccessAuditing StrategiesFinancial PerformanceFreight TransportationGRAIndependent AuditingSustainability PerformanceT2NfnBook Part10.1007/978-3-032-14078-4_282-s2.0-105027923044