دور فحص التقارير المتكاملة للاستدامة في جودة عمل مراقب الحسابات

Abstract

The research aims to know the impact of examining integrated sustainability reports in improving and raising the quality of the auditor’s work and giving correct and highly confident decisions for use by stakeholders. To achieve this goal, work was done to prepare a questionnaire consisting of two axes: examining integrated sustainability reports and the quality of the auditor’s work, which consists of The research community consisted of a group of auditors in Iraq, and the effect of integrating variables on the performance of the auditor’s work was demonstrated through the researcher’s use of the program. Statistician (SPSS) in analyzing the questionnaire. The researcher also used statistical tests and testing hypotheses and reached the most important conclusions. Examining the integrated reports for sustainability ensures the workflow of the auditor with high quality, while emphasizing that all efforts made are working to achieve the goals planned by the management of the economic units and preparing the reports. Integrated sustainability is more developed because it integrated financial and non-financial information together and focused on economic, environmental, social and governance issues. This is reflected in the quality of the auditors’ work. And how to link it with the economic unit’s strategy to enable stakeholders to know the extent of the economic unit’s ability to create value and maintain it in the long, medium and short term. Among the most important recommendations is that it is necessary to direct the management of the economic units to integrate the dimensions of sustainability (economic, environmental, social and governance) with their strategy when developing policies, systems and plans. Programs and their performance to help achieve the set goals