محددات تطبيق التدقيق البيئي و علاقتها بتحجيم مسؤولية مراقب الحسابات تجاه مستخدمي القوائم المالية : دراسة تحليلية لآراء عينة من مراقبي الحسابات

الملخص EN

The study aims to identify of the determinants of the environmental audit application and study its relationship in contraction the responsibility of the auditor toward the users of financial statements with respect to environmental matters, which limit the possibility to express an opinion as to whether those statements reflect the environmental influence, and that was through the study of scientific literature in this matter and to identify the concept of environmental auditing and environmental determinants of its application in general and try to stand on the most important determinants that can from the point of view of the researcher an obstacle to determine his responsibility toward the users of financial statements in the Iraqi environment.

It has been tested through the sample survey of auditors' opinions and analyzed statistically and reaches to a set of conclusions, was the most important: "The Environmental audit determinants application listed in the body of the study has a major relationship in contraction the responsibility of the auditor toward the users of financial statements".

On the basis of this, the study ended with a set of recommendations, the most important being: "Call for the development of the profession of accounting and auditing at the local level through environmental audits and overcome the limitations that stand in front of the auditors who are considered essential and important element in the completion of the application of this type of audit, and the evacuation of their responsibility toward the users of financial statement".