التوجهات الحديثة لمراجعة الحسابات في ظل تحديات استدامة المؤسسات الاقتصادية : دراسة تحليلية

الملخص EN

The aim of this study to identify the modern trends of the audit profession in light of the challenges of achieving sustainability in economic institutions, and central exigency include the imperative imposed by the audit profession is not only confined to the basic financial function (traditional) to verify the authenticity and credibility of the financial statements, But evolved to include new services, non-financial, the most important emphasis on sustainability reports service affecting several environmental, social and economic aspects or what is known as a review of the sustainable development, The demand for this service stems from the current market and increasing needs of stakeholders (consumers, lenders, customers, etc.), where technological developments and globalization affected the market needs of accounting and auditing services.

The study concluded that to indicate theoretical authentication of the profession of sustainable development through the presentation of a conceptual framework for both variables, and shed light on the concept of sustainability reports and the importance of the latter, which lies in the perception of stakeholders that the success of the institutions based on the integration of environmental sustainability, social and economic, as well as to clarify the nature of the audit service for sustainable development through the presentation of the most important factors affecting the external auditor when assessing sustainability reports, and how to take advantage of the international auditing standards or adapted to serve this area, this study explained the professional profile of the role of the External Auditor in vocational emphasis on the claims of the administration in the sustainability report.