Publications

Purpose:To study the supply side and the demand for an assertion professional by the auditor on the integrated business reports as contained in the sustainability of the three its elements Services (social, environmental and governance) any investor demand in the stock, a private institutional investor, the auditor confirmatory services so as to reach to visualize scientific and professional what could be there from the added value, the result of a vocational emphasis on integrated business reports from auditors and investors in the stock. Methods:The researcher conducted experimental study to test hypotheses. Results: The research results referred that there is a need to develop standards for review governing an assertion professional by the auditor on the business reports and integrated renovation standard professional to make sure the Egyptian No. 3000 to keep pace with the international counterpart updates on the one hand, and standards of the US to ratify the other hand, to be updated through reconcile professional process is accompanied by evidence Heuristic and procedural directs the auditor, when his emphasis on disclosure of restricted stock market performance of companies on the non-financial service.