أنموذج مقترح لبرنامج تدقيق المسؤولية الاجتماعية في صندوق شهداء و معوزي الشرطة

Abstract EN

The aim of the research is to propose a model for program auditing social responsibility in fund martyrs and indigents the police for the purpose of assisting auditors in auditing social activities in addition to financial activities and ensuring that the financial statements are prepared in accordance with generally accepted accounting standards that reflect the fairness of the financial position in order to reach conclusions not related to the future and future of the accounting unit But also the reciprocal relations between those units, the environment and the society in which they operate, as well as the definition of the concept and requirements of social auditing and the importance of the existence of rules and legal bases on which the auditor is based on the implementation and completion of the Social Audit To achieve the objective of the research, a social responsibility audit program was prepared in the examination of the financial statements of their.

The researchers recommended that the external auditor develop an action plan and audit program for the social responsibility and disclosure of the social activities of the unit.