الفهرس 
الإطار العام للدراسةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The study aimed to identify the role of the external auditor in confirming the integrated work, reporting on it and its impact on investors’ decisions through the failure of the financial report to provide non-financial information to stakeholders to assist them in making decisions that achieve their interests. Or trial, in which companies adopt the integrated business reports portal, on the understanding that these reports are a means of communicating social, environmental, and governance information as well as financial information. One of the main findings of the study is that integrated business reports work to achieve competitive advantage, provide strategic information for better investment decisions, and integrated business reports help decision makers reduce uncertainties about decision making. A strong correlation between the application of the external auditor in Libya to the concept of reviewing integrated business reports and strengthening trust and credibility in the financial statements. The study recommended the need to issue explicit legislative texts in Libya that show the responsibility of the external auditor in providing assurance services. It also recommended that the professional organizations supervising the auditing profession in Libya (the Association of Accountants and Auditors of Libya, Services Emphasis services.