Research On The Corporate Social Responsibility Audit

The social responsibility audit emerges increasingly and is considered more and more important by information users including stakeholder. It is considered to be the powerful"weapon"to solve the corporate social responsibility problems. The social responsibility audit was introduced into China in the late 1980s. Meanwhile, with the increasing importance of social responsibility, the importance of social responsibility audit has become more and more obvious. As it is indicated, the research on social responsibility audit in China now drop behind actual requirement. For this reason, in this paper we start with the concept of social responsibility audit, then according to the existing literature, we pay attention to the sum-up of literature and logical deduction, finally combining with methods such as data analysis, content analysis and social responsibility information disclosure index analysis, we use the theory of auditing for reference and put forward the corporate social responsibility audit procedure and methods which suit for China.Firstly, with the analysis of theories of the principal-agent and stakeholder, we construct a theory framework of the corporate social responsibility audit, which use the principal-agent theory to reveal the cause and nature of the social responsibility audit, while the stakeholder theory to support for the methodology. The combining of the two theories improves the theory framework of social responsibility audit from the perspective of internal and external. Secondly, we collect the social responsibility reports issued by Chinese company. With the methods of general description analysis, content analysis and social responsibility information disclosure index analysis, we conclude the status quo of corporate social responsibility information disclosure of China. Thirdly, we consider the social responsibility audit procedures should be divided into four stages: the preparation phase, the implementation phase, the reporting phase and the follow-up phase, each phase should be fit for appropriate methods. Hence we create the corporate social responsibility audit procedure and methods, which can speed up the development of social responsibility audit. Relevant case study is analyzed at last to test the practicality and the promotion of the design.