Social audit
A social audit examines aspects of an organisation’s social practices or impacts against selected criteria. Scope varies with the engagement and may cover labour, community or supply-chain matters. The report’s authority and level of assurance depend on the agreed work and applicable requirements.
Worked example
A team examines evidence about working conditions at a supplier against a stated labour standard.
Common mistake
A social audit is not automatically an external assurance opinion over every environmental or social claim.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AAA (INT) | Supporting | September 2026–June 2027 |