Towards a suggested framework for the role of the auditor in the professional emphasis on corporate disclosure of sustainability

Document Type : Original Article

Author

Accounting Department Faculty of Commerce Alexandria University Alexandria Egypt

Abstract

The new globalization of capital and freedom of information flow contributed to creating a wide market in front of the accounting and auditing profession through the expansion of the services that the auditor can provide (Alles, et al, 2000), as the scope of services expanded from the performance of the traditional auditing service to the annual financial statements to include performanceA set of services The certification, which he clarified (Arens, et al, 2006), is divided into four main categories, which are reviewing historical financial statements, reviewing internal control over the process of preparing financial statements, limited examination of interim financial statements, and other certification services, which fall under a wide range of services. Then the scope of the audit services evolved and the term Assurance Services Services appeared for the first time in the accounting writings in 1996 when the AICPA The Special Committee on Assurance Services (SCAS), known as the Elliott Committee, published its report, and this committee defined the confirmation services as "independent professional services To improve the quality and content of information to serve decision makers "(Beaulieu, 2003).

Keywords

Files

Share

How to cite

Statistics