Responsibility of External Auditor for Auditing Environmental Performance According to International Standards of Audit

Authors

  • Athraa Abd Al-sada Karim Assistant Professor, Al-kut University College, Iraq
  • Salar Aziz Barak Assistant Professor, Al-kut University College, Iraq
  • Anwar Obaid Salman Assistant Professor, Al-kut University College, Iraq
  • Zaid Abbas Fadel Assistant Professor, Al-kut University College, Iraq

Keywords:

Environmental, Standards

Abstract

Implantation of environmental Audit deeming economic entities to vanish not to depend no Environmental Management System, to find not specialism of environmental Audit, gift from nonbeing entity framework integral to environmental performance Audit of Iraq, as nonbeing work with environmental accounting effect of analysis efficiency of auditing environmental performance, to achievement depend the research dividing of four parts, the first discusses research methodology, the second discusses study and analysis Audit and responsibilities of the external auditors According to International standards of audit, the three discusses study agreement between responsibilities the external auditors and performance environmental control, the four discusses study conclusions and commendations.

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References

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Published

2022-05-30

How to Cite

Karim, A. A. A.- sada ., Barak, S. A. ., Salman, A. O. ., & Fadel, Z. A. . (2022). Responsibility of External Auditor for Auditing Environmental Performance According to International Standards of Audit. American Journal of Economics and Business Management, 5(5), 169–196. Retrieved from https://globalresearchnetwork.us/index.php/ajebm/article/view/1184