Research On The Social Responsibility Audit Methods Of The Listed Company

The listed companies are public enterprises, play an important role in economic activities,their performance and attention to corporate social responsibility, can play a good role model. It isbased on the importance of social responsibility, people ask for the listed company to fulfill theirsocial responsibility, and demand through the third party audit supervision, make the listedcompany undertake social responsibilities, to coordinate economic target and social target uniform.Corporate social responsibility audit has thus emerged, and receives the theory and practice ofworld attention. At present social responsibility audit in China is still in the initial stage, thecorporate social responsibility of audit methods study is very little, and, to some extent, restrictedthe enterprise society responsibility audit theory development and practical applications. Therefore,in draw lessons from domestic and international social responsibility audit based on the relevantresearch results, combined with the actual situation in China, constructed a set of suitable societyresponsibility audit methods for China’s listed company is particularly important. With thedevelopment of times, Social responsibility audit is inevitable to get practice.This paper begins by describing the background and significance of the research on socialresponsibility audit of listed companies, and a full analysis to the present situation of the domesticand foreign research, put forward the innovation point of this article. Then, we analyze theevolution history of the audit methods, in reference to the existing financial statement auditmethods and internal control audit method was put forward on the basis of constructing socialresponsibility of the listed company internal control auditing method and the audit methods ofsocial responsibility report. Involving the social responsibility internal control auditing methodstudy of the listed company, we mainly expounds the internal control survey methods, the integritytesting methods and the conformance testing methods, etc. For audit methods of the listedcompany social responsibility report, we mainly from the social responsibility report disclosuresituation and content analysis, constructs a series of audit methods, and combined with caseanalysis to apply the social responsibility report audit methods. Finally, we summarize the full text,points out the shortcomings of the article, and the future study was discussed.