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Tikrit Journal of Administrative and Economic Sciences, (31/12/2022); Vol. 18, No. 60, Part (1): 110-130
Doi: www.doi.org/10.25130/tjaes.18.60.1.7
2682022
2022/9/13
jaes@tu.edu.iq
Tikrit Journal of Administrative
And Economics Sciences
ISSN: 1813-1719 (Print)
Abstract:
The Sustainable Performance Audit Services (the new perspective of the
professional assurance service) are represented in expressing a clear and independent
opinion on all financial and non-financial information. The independent performance on
the management’s disclosure of the content of the integrated reporting enables it to
improve trust, credibility and reliability, and then improve the quality of the information
in light of the availability of the sustainable performance auditing service on the
integrated reporting. Integrated reporting enables it to improve confidence and
credibility in financial and non-financial information, and then improve the quality of
information in light of the availability of a sustainable performance audit service on
integrated reporting. The most important recommendations of the research require to
perform the service the formation of an audit team with professional and technical
expertise and appropriate qualification and consists of a specialized auditor as a team
leader, a specialist in financial fields. A specialist in environmental matters, a specialist
in social aspects and governance. A specialist in the field of unit activity and strategic
performance, in addition to IT specialists when needed.
Keywords: Sustainable Performance, Sustainable Performance Auditing, Integrated
Reporting, Sustainable Performance Auditing under Integrated Reporting
The Role of Sustainable Performance Auditing in Adding Confidence
and Enhancing Credibility for Integrated Reporting in Economic
Units: Theory study
Prof. Dr. Fayhaa Abdul khalek Yahya
Researcher: Shaymaa Mohammed Sameer
College of Administration and Economics
College of Administration and Economics
University of Mosul
University of Mosul
Fayhaa_abdulkhalek@uomosul.edu.iq
shaymaa.sameer@uomosul.edu.iq
Tikrit Journal of Administrative and Economic Sciences, (31/12/2022); Vol. 18, No. 60, Part (1): 110-130
Doi: www.doi.org/10.25130/tjaes.18.60.1.7
Tikrit Journal of Administrative and Economic Sciences, (31/12/2022); Vol. 18, No. 60, Part (1): 110-130
Doi: www.doi.org/10.25130/tjaes.18.60.1.7
(WCED)
World Commission on Environment and Development
(Peršić et al., 2017: 2)
(SASB)
Tikrit Journal of Administrative and Economic Sciences, (31/12/2022); Vol. 18, No. 60, Part (1): 110-130
Doi: www.doi.org/10.25130/tjaes.18.60.1.7
ESG)
(SASB, 2018: 4) ”
(Lin, 2010: 6)
.(Pintão, 2014: 4)
(Simoni &, et al., 2020: 1061)
Tikrit Journal of Administrative and Economic Sciences, (31/12/2022); Vol. 18, No. 60, Part (1): 110-130
Doi: www.doi.org/10.25130/tjaes.18.60.1.7
ISSAI 3100
British Standards Institute (BSI)
Tikrit Journal of Administrative and Economic Sciences, (31/12/2022); Vol. 18, No. 60, Part (1): 110-130
Doi: www.doi.org/10.25130/tjaes.18.60.1.7
(Stanescu & et al., 2020: 202)
(Arora, 2017: 26-27)
(Grigorescu & Hategan, 2016: 1103)
Tikrit Journal of Administrative and Economic Sciences, (31/12/2022); Vol. 18, No. 60, Part (1): 110-130
Doi: www.doi.org/10.25130/tjaes.18.60.1.7
(Stanescu & et al., 2020: 202)
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(IR)
Owen, 2014: 344
EBR
(Eccles & krzus, 2010: 5)One report is an integrated report
(Shimko, 2016: 43)(Poignant & Stensiö, 2014: 9)
(Flores et al., 2012: 30)
(IIRC)
EBR
Tikrit Journal of Administrative and Economic Sciences, (31/12/2022); Vol. 18, No. 60, Part (1): 110-130
Doi: www.doi.org/10.25130/tjaes.18.60.1.7
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(Kılıç & Kuzey, 2021: 116)
(Baron, 2014: 22)
(IIRC, 2013: 2)
(Mohammed et al., 2020: 128)
Tikrit Journal of Administrative and Economic Sciences, (31/12/2022); Vol. 18, No. 60, Part (1): 110-130
Doi: www.doi.org/10.25130/tjaes.18.60.1.7
IIRC, International Integrated Reporting Council, (2013), Consultation draft of the
international <IR> Framework, p.15-18 www.theiirc.org.
(Hoque, 2017: 243)
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Tikrit Journal of Administrative and Economic Sciences, (31/12/2022); Vol. 18, No. 60, Part (1): 110-130
Doi: www.doi.org/10.25130/tjaes.18.60.1.7
(IIRC)International Integrated Reporting Council
IIRC
IASB FASB
IFAC AICPA
PWC, KMIG, Ernst & Young
world BankUNEP
TokyoMicrosof
Harvard(Soyka, 2013: 3)
(Oprisor, 2015: 87) 2011
IIRC
2010
(TBL)Triple Botton Line(TBL)
(John Elkington)
3PPeopleProfit
Planet
(Saeed, 2017: 18)
TBL
TBL
(GRI)Global Reporting InitiativeGRI
GRI
John Elkington
Volans
Tikrit Journal of Administrative and Economic Sciences, (31/12/2022); Vol. 18, No. 60, Part (1): 110-130
Doi: www.doi.org/10.25130/tjaes.18.60.1.7
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GRI-G1
GRI-G2
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SASB
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SASB, Sustainability Accounting Standards Board
Tikrit Journal of Administrative and Economic Sciences, (31/12/2022); Vol. 18, No. 60, Part (1): 110-130
Doi: www.doi.org/10.25130/tjaes.18.60.1.7
Fattah, 2020: 44)-Abd El(
(IIRC, 2013: 17)
Ernst and Young, 2014)
Tikrit Journal of Administrative and Economic Sciences, (31/12/2022); Vol. 18, No. 60, Part (1): 110-130
Doi: www.doi.org/10.25130/tjaes.18.60.1.7
(Haji & Anifowose, 2016: 915)
(IAASB)ISAE 3000)
Lyons, 2015: 1-13
ISAs 315
Tikrit Journal of Administrative and Economic Sciences, (31/12/2022); Vol. 18, No. 60, Part (1): 110-130
Doi: www.doi.org/10.25130/tjaes.18.60.1.7
ISAE 3000
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IAASB
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Tikrit Journal of Administrative and Economic Sciences, (31/12/2022); Vol. 18, No. 60, Part (1): 110-130
Doi: www.doi.org/10.25130/tjaes.18.60.1.7
3410
3410
AA1000AS
GRI,TB
IIRC
Generally Accepted Auditing Standards (GAAS)(ISAs)
International Standards on Auditing(Goicoechea, 2019: 1-19)
Tikrit Journal of Administrative and Economic Sciences, (31/12/2022); Vol. 18, No. 60, Part (1): 110-130
Doi: www.doi.org/10.25130/tjaes.18.60.1.7
GHG
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Tikrit Journal of Administrative and Economic Sciences, (31/12/2022); Vol. 18, No. 60, Part (1): 110-130
Doi: www.doi.org/10.25130/tjaes.18.60.1.7
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Tikrit Journal of Administrative and Economic Sciences, (31/12/2022); Vol. 18, No. 60, Part (1): 110-130
Doi: www.doi.org/10.25130/tjaes.18.60.1.7
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Tikrit Journal of Administrative and Economic Sciences, (31/12/2022); Vol. 18, No. 60, Part (1): 110-130
Doi: www.doi.org/10.25130/tjaes.18.60.1.7
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Tikrit Journal of Administrative and Economic Sciences, (31/12/2022); Vol. 18, No. 60, Part (1): 110-130
Doi: www.doi.org/10.25130/tjaes.18.60.1.7
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