تفاصيل الرسالة العلمية

The study aimed to identify the role of external auditor to audit the compliance of Jordanian industrial public shareholding companies in the disclosure of the sustainability dimensions reports. to achieve the objective of the study, the researcher used T-Test for bilateral comparisons in the hypothesis test. The study population consists of 309 auditing offices operating in Jordan, with a licensed and practicing auditing office of 582 licensed and practicing auditors , And the sample of the study was chosen from the external auditors in these offices and consisted of (250) respondents. The study found that there is a role for the external auditor in auditing the extent of the commitment of Jordanian industrial companies to disclose the environmental dimension and the economic dimension, while the level of this role is high in the disclosure of the social dimension. In light of these results, the study recommended that develop laws that are binding the auditor verify the commitment of companies to publish information on the extent to which the environment is included in their vision, mission or objectives, and to confirm the auditor's need to ensure that companies comply with environmental impacts when making investment decisions.