The perception of auditors on the role of accountants in social reporting and social responsibility / Aida Sharini Abdul Wahab

The accounting profession is no more confined to only
book keeping. It is a multi-disciplinary profession
encompassing the traditional ^non-accounting' areas such
as political, social, economic and environmental. The
accountants therefore play an important role as well by
being responsible for the society's interest and the
public as a whole. Accountants are therefore expected to
produce reports that are relevant, reliable and
understandable and the auditors should ensure that the
firms disclose not only their contributions to society,
but also the costs incurred on society.