A STUDY ON THE AWARENESS AND PERCEPTION OF SOCIAL AUDITAMONG QUALIFIED AND ASPIRING CHARTERED ACCOUNTANTS

Social audits have emerged as an important mechanism for promoting transparency, accountability, stakeholder participation, and responsible organizational practices. While conventional auditing primarily focuses on financial information and compliance, social audits extend attention to the social outcomes and broader responsibilities of organizations. With growing emphasis on accountability and sustainable practices, awareness of social audits among accounting professionals and future professionals is increasingly relevant. Chartered accountants, with their expertise in accounting, auditing, assurance, and governance, may have an important role to play in the development and adoption of social-audit practices. This study aims to assess the awareness and perception of social audits among qualified and aspiring chartered accountants. The study adopts a quantitative, descriptive, and cross-sectional research design. Primary data will be collected through a structured questionnaire from qualified chartered accountants and students pursuing the Chartered Accountancy course. A five-point Likert scale will be used to measure respondents’ awareness and perception of social audits. Descriptive statistical techniques will be employed to assess the overall levels of awareness and perception, while appropriate inferential techniques will be used to examine differences between qualified and aspiring chartered accountants and the association between awareness and perception. The study is expected to provide insights into the current understanding of social audit among accounting professionals and future professionals and highlight the relevance of social audit within the broader field of accounting and assurance. The findings may also indicate the need for greater academic exposure, professional awareness, and practical orientation towards social audit among aspiring and qualified chartered accountants. The study may contribute to discussions on strengthening the role of accounting professionals in promoting organizational transparency, accountability, and social responsibility.