Sustainable Development in Light of Auditors’ Commitment to International Auditing Standard No. (570): A Survey Study of a Sample of Auditors in the Federal Audit Office

The objective of this study is to examine the extent to which auditors comply with International Standard on Auditing (ISA) 570 and to assess the impact of such compliance on achieving sustainable development. To this end, a structured questionnaire was distributed, with 110 copies issued and 90 valid responses collected for analysis, targeting a sample of auditors from the Federal Board of Supreme Audit in Iraq. The responses were analyzed to identify the relationship and impact between the studied variables. The findings revealed a strong positive correlation between auditors’ compliance with ISA 570 and the advancement of sustainable development. The significance of this research lies in the exploratory study conducted by the researcher to evaluate the current state of sustainable development practices in economic entities when their accounts are audited. The study aimed to identify strengths and weaknesses in the performance of these entities, and to provide insights that may be applied when auditing other entities in order to assess their continuity. The surveyed auditors’ perspectives further highlighted the substantive role of compliance with ISA 570 in supporting sustainable development objectives. The study reached several conclusions, the most important of which is that auditors’ adherence to ISA 570 significantly contributes to the realization of sustainable development.