THE ROLE OF INDEPENDENT AUDITORS IN STUDYING AND ASSESSING THE SUSTAINABILITY DIMENSIONS OF THE AUDITED COMPANIES

According to previous research, external auditors in managed organizations
are typically conscious of their obligation to review and assess data linked to the
economic, environmental, social, and governance components of sustainability. By
highlighting various pre-existing research features that can discourage (or at least
temporarily) such as a search match, this research expanded on and contributes to
prior literature that started to pose the problem of "The role of independent auditors
in studying and assessing the sustainability dimensions of the audited companies. This
study attempts to clarify the role of the independent auditors in studying and assessing
aspects of sustainability information from the perspective of earlier studies. To
achieve this goal, a descriptive analytical method was used, and with the help of a
group of previous studies that dealt with this topic and the most important findings
were discussed. The findings of this study indicate that external auditors at the
examined companies are aware of their obligation to review and assess data
pertaining to the economic, environmental, social, and governance principles of
sustainability. This research highlights various examples from the literature as
information sources for external auditors and sustainability performance.