La credibilidad del balance social y el profesional contable

Abstract

According to the Accredited Accounting Research Projects framework, it has been observed that the fundamentals and dynamics of the audit or review of the process and the resulting economic and financial accounting information can be used to evaluate or verify the process and socio-environmental accounting information. In Argentina, the Argentina Federation of Professional Councils in Economic Sciences (FA CPCE) techniques (or technology) has proposed rules on Social Report and Auditing, other assurances, certification and related services, by means of Technical Resolutions (RT) No. 36 and No. 37, respectively. The objective of this research is to contribute to the credibility of the socio-environmental accounting information. To meet this objective, a selection and a hermeneutical analysis of relevant aspects of the rules regarding Social Report and Assurance Engagements issued in Argentina is carried out, results obtained and conclusions are inferred. Among the results, we can highlight the recognition of the need to issue Social Report for sustainability and to incorporate professional services such as accounting assurance engagements, which may be reasonable or limited. Among the conclusions it is stated that the organization may decide to issue the Social Report jointly or separately with the Financial States and that the period for which it is issued must be the same at which such financial statements relate. If so, when circumstances warrant, it may be desirable to place an order reasonable assurance Social Balance. To present a financial statement for interim periods and the Social Report for the same period, it could be conducive to place an order limited assurance. The review of the Social Balance by the accounting professional, adds credibility to information, contributing to the “common good standing” of society.