دور التدقيق في تَطبيق التنمية المُستدامة في الشَركات في ظل معايير التدقيق الدولية

Abstract

After increasing interest in sustainable development, and because
companies have a major role in activating sustainable development not
only from the financial (economic) side, but also from the social and
environmental aspects, it has become imperative for all companies to
submit reports on their financial, environmental and social performance,
which required the profession of auditing to keep up with progress in
The business world to carry out procedures for auditing the financial,
environmental and social performance of companies to ensure that they
implement sustainable development, hence the importance of research
through knowing the role played by auditing in the application of
sustainable development based on auditing standards S International,
where research aims to find out what is Aolmaeijer that auditors work to
carry out control checks for sustainable development reports. Through
the research, the major role that the auditor plays when auditing the
sustainable development and sustainability reports has been reached in
achieving the requirements of sustainable development, in addition to
that there are several auditing standards that can guide the performance
of the audit of sustainable development.