التوجهات الحديثة لمراجعة الحسابات في ظل تحديات استدامة المؤسسات الاقتصادية(دراسة تحليلية)
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Date
2017
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جامعة المسيلة
Abstract
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
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Keywords
the audit profession in light.Sustainability