Numerous notions underwent radical alteration as a result of the world's swift changes, which had an impact on an important factor, namely the individual's life and health (covid-19). In addition to shedding light on the phenomena (covid-19 spread throughout the world and Iraqi society in particular), this research served to emphasize the significance of environmental auditing in economic units and its role in attaining sustainable development.Additionally, its effects on a variety of industries, particularly the health sector, which carries a heavy burden, as well as how environmental auditing affects economic units in light of COVID-19 represented the research's central issue. This is the first study to examine the relationship between environmental auditing and COVID-19 at the level of Iraq in particular and the entire world.In order to achieve the goals of the unit with the greatest possible percentage of economic and environmental benefits, development, and sustainable growth environmentally and socially, rather than the current situation of unplanned and undistinguished growth, the research seeks to encourage economic units to link project development with environmental protection together with one activity.The study recommends that economic units increase their interest in environmental auditing in order to protect the environment and achieve sustainable development goals, as well as reconsider current growth measures, and that all of these changes have a significant impact on environmental quality. Researchers in the social, economic, and environmental fields should consider the importance of a sustainable environment by linking parameters. It is a good time to educate people about global health and a green sustainable environment.
