社会责任审计是对某一组织的活动，产生的社会影响和所负社会责任所进行的审核、稽查。其产生的内在原因是，由于整个社会对信息的需要日益增长和公认的企业和单位的社会责任的不断增加。资本主义的社会审计和我国的宏观效益审计都属于社会责任审计。
随着社会责任会计的兴起并日益受到重视，社会责任审计也应运而生。
With the society responsibility accounting rising and being attached importance, the society responsibility audit springs up.
随着社会责任会计的兴起并日益受到重视，社会责任审计也应运而生。
With the social responsibility accounting rising and being attached importance, the social responsibility audit springs up.
然而，已有的文献表明，我国目前对社会责任审计的研究远远落后于实际需求。
As it is indicated, the research on social responsibility audit in China now drop behind actual requirement.
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