The College of Administration and Economics at the University of Mosul discussed the master’s thesis submitted by the student Mohammed Ali Mustafa Sharnkhi, entitled: “Proposed Procedures for Auditing Sustainable Performance Using KPIs in Light of IFRS S2”, on Sunday, August 31, 2025, in Discussion Hall No. (2). The study focused on highlighting the importance of auditing sustainable performance for Iraqi companies and institutions, through setting appropriate auditing procedures and adopting a set of quantitative and qualitative key performance indicators (KPIs) that align with sustainability requirements. It also clarified the essence of the International Financial Reporting Standard IFRS S2, which relates to [Read More]