المؤلف
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الملخص
This research aims to demonstrate the extent to which environmental auditing is reflected in the process of sustainable development. In order to achieve this, a questionnaire was prepared which included (26) items distributed to the directors of industrial companies and accountants as well as a sample of (70) academic and professional engineers in Arbil. , And retrieved (63) questionnaire, through the analysis of the results of these forms through the statistical program SPSS and the researcher reached a set of conclusions, the most important of which a large proportion of respondents believe that environmental auditing reflected positively on the process of sustainable development, To These include the need for companies to carry out the environmental auditing process as well as the financial audit due to the effects and damage to the environment as a result of the types of activities carried out by the companies and their reflection on the process of sustainable development.
الكلمات الرئيسة
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