The Role of the Auditor's Report to Achieving Sustainability and its Impact on Users of Accounting Information

This research seeks to clarify the role played by the sustainability reports issued by auditors in support of achieving sustainability among economic units, in addition to its ability to provide stakeholders with reliable information that can be based when making decisions. The problem of research is the extent to which auditors are committed to confirming sustainability reports, and is this compulsory or still optional until now, in addition to the extent of the impact of these reports on information users in the decision -making process. The importance of research is highlighted in light of the growing environmental awareness and keenness to sustain resources to ensure the rights of current and future generations, as well as the role that auditors in enabling economic units play to meet the requirements of investors and shareholders by providing integrated information that covers the environmental, social and economic aspects. The research has reached a set of results, the most prominent of which is that the reports of the auditors related to sustainability contribute to enhancing the credibility and reliability of financial information, and reducing errors and manipulation of accounting data, which increases the dependence of users on them. The disclosure in these reports on the environmental, social and economic aspects contributes to raising the level of transparency and achieving justice in the presentation of sustainability information, as well as highlighting the deficiencies within the economic unit and finding appropriate solutions to them, which reflects positively on investor decisions. In light of this, the research recommended the development of plans and programs to develop sustainable financial reports, and to qualify the professional cadres specialized in auditing environmental, economic and social aspects, in addition to working to provide the necessary guarantees to achieve sustainability goals by developing specialized and comprehensive audit mechanisms for these aspects.