Social Audit Failure: Legal Liability of External Auditors

摘要: Social auditing refers to the practice of external assurance or evaluation an organisation's socially responsible reporting assertions. Usually, frameworks organisations use, such as Global Reporting Index, are voluntary codes reporting. For auditors accepting engagement review assure social reporting, appropriate standards may be similarly voluntary. It is only during this century that financial accounting and has developed a universal set for work on engagements. By briefly tracing history audit from no regulation, self-regulation, mandatory chapter highlights challenges regulation faced by auditors, identifies issues pertaining auditor liability audits. Discussions about potential can useful lens critique proposed solutions. Quality auditing Social