الفهرس 
صفحة العنوانOnly 14 pages are availabe for public view
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Abstract
1.5. Research Objective.
The research aims to test the validity a proposed professional framework for an assurance report for the integrated report listed companies in the Egyptian Exchange.
1.8. Research Methodology: -
The research depends on inductive and deductive approaches as follows:-
An inductive approach using sources as follows: papers from specialized journals, published books on this topic, scientific databases, official documents, online reports, reports from different professional bodies and regulators, standards, official papers, and comment letters. The researcher tried to provide a professional framework to ensure the integrated reports’ informational content. It reflects the auditor’s value-added by providing these services on the stakeholders’ awareness in making decisions by a deductive approach.also, the researcher conducted some interviews with the (Independent auditors, financial managers of the listed companies, academic staff) about the proposed assurance report of integrated report
Conclusion.
The study concluded that the literature review and other countries’ experiences agree that the integrated reports’ assurance service is a value-added by increasing the possibility of reliance on stakeholders on those reports’ informational content. Accordingly to professional practice in the Egyptian business environment in the field of integrated reports for listed companies, there are some unregulated practices for disclosing corporate social responsibility, environmental, sustainability, and corporate governance. But, these practices don’t provide a unified framework. On the other hand, it is no related to risks, opportunities, strategies, and business models. The study provided empirical evidence by questionnaire the opinions of a sample of independent auditors and financial managers of the listed companies for the proposed framework for professional assurance of integrated report, and as it was accepted to a large degree by the majority of the selected sample size (Independent auditors, financial managers of the listed companies, academic staff).the researcher conducted the personal interviews. The majority of opinions were calling for a legislative obligation to implement the assurance of the integrated report and provide a unified assurance framework generally accepted for <IR> report to determine the role of the auditor, the procedures followed, and auditors ’fees—this assurance framework considered as the first defense line. Several internal auditors also confirmed that the framework should consider integrated thinking between the external & internal audit.