id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajbmeb-1104	Sarah Abdulameer Kamil Abugallal; Hanan Abdulameer Kadhim Al-Musawi; Kareem MuttairHasan	THE ROLE OF THE EXTERNAL AUDITOR IN HARMONIZING THE ENVIRONMENT AND SOCIETY WHEN AUDITING THE IRAQI ECONOMIC ENTITIES A STUDY ACCORDING TO THE INTERNATIONAL AUDITING STANDARD (1010)	2023	9	.pdf	application/pdf	3856	112	23	The environmental and social activities have a fundamental impact on the financial statements, which arouses the interest of the users of the financial statements to demand the administration to approve,(Thomas, Norway,& Johnson, 2006) .measure and disclose them in its financial statements, and therefore activating the role of the external auditor through the audit procedures that it performs in accordance with the International Auditing Standard (1010) provides all the beneficiaries with information about the performance of economic entities in improving and protecting the environment and reducing damage to society and the environment,(Al-Thunaibat, 2009) 4- A hypothesis for the research: The research is based on the assumption that (the external auditor's guidance with the international auditing standard (1010) leads to diagnosing and addressing the damages of economic entities to the environment and society as a result of carrying out their work.	cache/ajbmeb-1104.pdf	txt/ajbmeb-1104.txt