Titlebook: Auditing Ecosystem and Strategic Accounting in the Digital Era; Global Approaches an Tamer Aksoy,Umit Hacioglu Book 2021 The Editor(s) (if

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https://doi.org/10.1007/978-1-4471-4769-5during assurance process. There are many studies on materiality in the literature, but most of them have focused on financial statements audit. This study aims at examining the materiality concept in financial statements audit and comparing it to the materiality concept in assurance engagements on sustainability reports.

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Materiality in Independent Audit and Sustainability Reports Assuranceduring assurance process. There are many studies on materiality in the literature, but most of them have focused on financial statements audit. This study aims at examining the materiality concept in financial statements audit and comparing it to the materiality concept in assurance engagements on sustainability reports.

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The Role of Jurisdictional Power of SAIs in Increasing the Effects of Public Auditing and the Ethicsency in public administration. It is essential that they comply with universal principles and internationally accepted standards in order to be an effective and reliable actor in the public financial management and judicial system. As an umbrella organization of SAIs, International Organization of S

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The Role of Local Governments in Accounting Climate Change and Carbon Management: Recent Developmentcades, the issue has been the focus of international negotiations with efforts to promote action to reduce anthropogenic GHG emissions, known as the primary cause of climate change. Unfortunately, little progress has been achieved. In the meantime, it has become obvious that in addition to national

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Contemporary Developments on Sustainability Accounting and Reporting: An Overview Perspectiveingly involved in sustainable concerns such as climate change, social well-being, governance, economic welfare and environmental damage. Over the past few decades, the requirements of sustainability development have forced economic organizations to manage, measure and report the economic, social and

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