Assurance of financial audit reporting and sustainability reporting

Certification and auditors' responsibility for financial and non-financial statements has been a hotly debated topic in the literature recently. Given national, international, and even global economic changes, auditors are subject to risks specific to their activities. The public's perception and confidence in the auditor's assurance has waned because of major scandals, leading to several legislative changes at the international level in terms of audit work. The purpose of the paper is to ensure the audit report related to financial statements and sustainable reporting. The research results show that there is a link between the financial statement auditor and the sustainable reporting auditor. It is also required in the international framework: the election of a big 4 auditor to audit the financial statements; the promoter of the election of a big 4 auditor; and the certification of sustainable reporting.