A Research on Mechanism of the Flexibility of Social Auditing System

摘要

The flexibility of social auditing system is not only an objective inner property of the activity of social auditing subject, but also one of the effective ways to deal with the variation and uncertainty of auditing environment, control the auditing risk and assure the auditing quality. This paper has proposed concept and traits of the flexibility of social auditing system, revealed the formation mechanism and analysed the auditing effects of the flexibility of social auditing system. It aims at supporting the primary theory of the research on flexibility of social auditing.