The Study Of Theory Framework Of The Corporate Social Responsibility Audit

Corporate social responsibility (CSR for short) is a certain product of a period when social and economic developed to a certain phase. Along with the economic development and corporate scale expanding, the impacts of corporate on social life were more intensive. Corporate played an increasingly important role in the social development. Taking on more social responsibility became the widespread expectations and demands of modern society on corporate.As the importance of CSR. the importance of CSR audit has been increasingly clear. As stakeholders have higher demands on the information disclosure of the implementation of the corporate social responsibilities, the CSR audit earned widespread respect accordingly. The audit of CSR has been introduced in China in the mid and late 1980's; however, our current theoretical study on CSR is far behind the actual demand, leading to the difficulties of the auditing practice.Therefore. this article started from the origins and development of CSR. analyzed the three-level of social responsibility, integrated with Chinese realities, and systematically dissertate the CSR audit, trying to build the theory framework of the audit of CSR.In this study,I concluded that the theory framework should contain four levels and nine elements.The first level is the participation of the CSR audit which included two aspects. One is audit organization, another is the auditee organization. In China, the audit organization included the government audit, the independent audit and internal audit. In terms of CSR audit, audit organization should be the independent audit institutions. While the auditee organization should depend on the corporate scale, the impact of the corporate activities on society, and whether raise fund publicly. In the early stage of CSR audit.the listed companies, large-scale corporate and the financial firms, food or medicine companies and high contaminative industry which had significant influence on public shares should be in the spotlight.The second level is the framework of CSR audit including four aspects, namely audit objective, audit substance, audit object and audit standard. The audit objective of CSR audit is not proposing opinions on the corporate with respect to its executing social responsibility, which belongs to the mandate of management board, but making judgments upon management's report according to regulated standards and reflecting enterprises enforcing social responsibility in all aspects. Audit substance is closely related with CSR, which ought to be defined upon the three levels of CSR audit-mid according to the substance of CSR to define audit substance. Audit object is closely related with objective, which is not corporate enforcing social responsibility but the social responsibility reports. Audit standard is to establish the regulation system of CSR audit. Different from standards of CSR reports-this system is a comprehensive and systematic regulation of the CSR audit methods.The third level is about the procedure and methods of CSR Audit; two elements are included, namely, auditing procedure and auditing methods. Auditing methods, here,refer to the skills and technique utilized through every single phase of auditing. In line with the auditing procedure, this paper illustrates the auditing methods of every phase in detail,in particular. emphases the functions of experts in CSR auditing.The fourth level is CSR audit report. There are three elements involving into this CSR audit report. A. Scope, it refers to auditing scope as well as accountability defining of two parties in auditing. B. Evaluation. The CSR auditing report would be evaluated whether it meets regulated standards, and whether it clarifies the truth righteously. C. Recommendations. It provides recommendations for corporate to comply with social reasonability better.