Research On The Model Of Behavior-oriented Social Responsibility Auditing

Ever since a long time ago, the enterprises of our country was focused oneconomic development, attaching insufficient attention to social responsibility, suchas environment protection, safeguarding the rights and interests of workers and foodquality and safety. Thus, the present fulfillment situation of China’s corporate socialresponsibility is not optimistic. Under the pressure from internal and externalenvironment, many enterprises begin to disclose social responsibility report to showtheir efforts to social responsibility. However, because of a lack of third partyverification, social responsibility reports become an impression management tool forenterprises. As a powerful "weapon" to solve the problem of corporate socialresponsibility, social responsibility auditing get more and more valued by theoristsand the practice. However, according to Peter Raynard (1998), what the most difficultis not to find the importance of social responsibility auditing, but to execute socialauditing. Compared to western countries, social responsibility auditing practice in ourcountry is obviously insufficient; the main reason lies in the fact that China’s presentstudy on social responsibility auditing is limited to the traditional thinking, and lack ofreasonable orientation. Therefore, this paper focuses on the research of socialresponsibility auditing model, in order to provide support for social responsibilityauditing practice.By illustrating the defects of the traditional auditing model, this paper constructsa behavior-oriented enterprise social responsibility auditing model according to thecharacteristics of social responsibility auditing and the behavioral science theory. Thedifferences and advantages of the auditing model are also demonstrated in this paper.Behavior-oriented enterprise social responsibility auditing mode refers to the auditactivity process in which analyzing the audited entity’s entrusted social responsibilitybehavior is the starting point and the breakthrough point of audit activity. Only afterinvestigating the motivation of corporate social responsibility behavior and testing itsbehavior process can the auditors find areas of significant behavioral defects. Based on the result of the analysis, the CPAs then determine the focus of audit activity andimplement efficient audit strategy and methods to issue audit report on the fulfillmentresult of the audited entity’s entrusted social responsibility. In the part of motivationinvestigation, this paper classifies the motivation of the corporate to fulfill socialresponsibility into two categories: intrinsic and extrinsic motivation. It also describesthe influencing factors and identification method of the entity’s motivation. Besides itanalyzes how the motivations affect the fulfillment result of the audited entity’sentrusted social responsibility. In the section of testing social responsibility behaviorprocess, this paper introduces the content of corporate social responsibility behaviorprocess as well as the testing method. In the part of assessing social responsibilitybehavior defects, this paper first establishes an index system to be the basis of theassessment and then introduces the procedures and technical methods of theassessment. In addition, the paper analyzes how the defect assessment resultsinfluence on the misstatement risk of social responsibility report. At the end of thearticle, this paper also connects the assertion, audit objectives and audit procedurestogether, and analyzes specific content of the procedures. Besides, the mode andcontent of social responsibility audit reports are explored.The innovation of this paper lies in proposing and constructing thebehavior-oriented enterprise social responsibility auditing model. The model tracesthe source of corporate social responsibility behavior results and analyzes themotivations of the behavior in depth, which incorporates the behavior motivation,behavior process and behavior results in full into the audit scope. Thus it overcomesthe defects of traditional auditing model which overemphasizes the results ofcorporate behavior and ignores the motivations and process of the corporate behavior.On one hand, it will help auditors make a scientific and reasonable evaluation oncorporate social responsibility fulfillment; on the other hand, it also extends thefunction of the social responsibility auditing. In addition, it also promotes theintegration of interdisciplinary to a certain extent.