The responsibility of the external auditor towards social auditing: An
applied study in the Dar oils factory (Babel – Medhatiya)
Noha Adi Abdali
Al-Qadisiyah University – College of Administration and Economics
Corresponding Author : Noha Adi Abdali
Abstract : The research aims to define the responsibility of the external auditor towards social auditing, and to
identify on the principles, procedures, and indicators that underpin social auditing, and shed light on the legislation
and laws that stipulate social areas and the responsibility of the external auditor towards them. The researchers relied
on the descriptive approach and data analysis in order to determine the impact of social auditing on the work of the
external auditor. This type of audit added another work to be received. The responsibility of the external auditor,
which led to the impact on his work, and the researchers reached a set of results, the most important of which is the
need to disclose social performance and lay the necessary foundations for measuring the effectiveness of social
programs and the social performance of business units, and the need to include in financial reports the results of
social performance to identify the extent of their social contribution and the extent of their connection to the
environment The most important recommendations of the research were the necessity of disclosing social
performance and laying the necessary foundations for measuring the effectiveness of social programs and the social
performance of business units, and the need to include in financial reports the results of performance. The researcher
recommended the necessity of developing external commitment to the rules of professional conduct when doing their
work in order to ensure that they perform audit audit cadres by including them in training courses and ensuring their
tasks as required of them – and issuing an international standard or Local that includes the intellectual and practical
framework for external audit, with a statement of the responsibility of the external auditor in auditing areas or social
activities.
