Abstract
SummaryThe research aims to define the external auditor's responsibility for social auditing, as well as to defining the ideas, techniques, and indicators that underpin audits, as well as shedding light on the laws and legislation that control social areas and the outside auditor's responsibilities for them.The researchers employed descriptive technical data analysis to investigate the impact of the external auditor's function on the group audit. The amount of work required rose as a result of this inspection. The researchers came to a number of results, the most important of which is the necessity to establish the groundwork and expose the performance outcomes needed to assess the efficiency of social welfare programs for product lines, as well as the need to integrate the findings.To determine the degree and scope of their social contribution, financial reports should include social performance. The relevance of exposing performance outcomes and lay the foundations for assessing the efficacy of social welfare programs and the internal integration of business units, as well as the need to include performance outcomes in financial statements, is one of the most important research ideas. The researcher proposed that external commitment to professional conduct norms be developed in order to ensure that they perform audit audit cadres by incorporating them in training courses and ensuring that they complete their tasks as required - and that an international standard be issued or a declaration of the external auditor's role in auditing areas or social activities, which comprises the intellectual and practical framework for external audit.
