Participation of the external auditor in the social audit process to meet the requirements of corporate social responsibility An empirical study on a sample of external auditors in the province of Batna

Abstract

The societal responsibility had become more crucial than ever and a challenge for the overall management of institutions, where they are related by important relations and multiple variables either within or outside the institution. If so, the economic obligations (make profits) must have occurred as it’s considered the main target of the institution creation, and If the legal obligations, such as the payment of taxes and respect the workers' rights, must actually implement, to avoid prosecution. While society's obligations do not have the force commitment, therefore it is considered as voluntary work mainly dependent on the Institution's culture and the level of awareness when it comes to societal responsibilities. So, this research came with a purpose at identifying the possibility of auditors participating in pushing the institutions under scrutiny to comply with the requirements of the societal responsibility. In this research, a sample from the audit offices at Wilaya of Batna has been our field study, wherein the literature we talked about the conceptual framework of audit, and responsibility of societal institutions as well as accountability and scrutiny of corporate societal responsibility. At the end of this research, we came up with a series of results, the most important of which are: There is a statistically significant for auditor in Algeria to understand the concept of social auditing and environmental scrutiny and the application of this concept in reality.