Role of a CMA as Social Auditor for Attaining SDGGoals (With Reference to the Latest ICAI-SAS)

Authors

  • Chetna Rath

DOI:

https://doi.org/10.33516/rb.v49i1.127-142p

Keywords:

Social Auditor, Social Auditing Standards(SAS), SDG Goals, ICMAI-SAO

Abstract

The recently released Social Auditing Standards(SAS) by Institute of Chartered Accountants of India ICAI has paved the way for Corporate Professionals to venture into a new dimension-Social Auditing. With a view to obtain a holistic development of balancing economic and sustainable motives, the social auditors will carry out assignments of auditing social impact carried out by the enterprises. This article revolves around integrating social standards with sustainable goals. It determines how a CMA can go a long way in achieving them by contributing to myriad areas of social causes as a Social Auditor.

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Published

2024-03-23

How to Cite

Rath, C. (2024). Role of a CMA as Social Auditor for Attaining SDGGoals (With Reference to the Latest ICAI-SAS). Research Bulletin, 49(1), 127–142. https://doi.org/10.33516/rb.v49i1.127-142p

Issue

Volume 49, Issue 1, April 2023

Section

Articles
Crossref
Scopus
Google Scholar
Europe PMC

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