THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON AUDIT QUALITY: FROM THEORY TO PRACTICE

Abstract

In a business environment that increasingly emphasizes transparency and ethics, corporate social responsibility (CSR) is no longer just a marketing tool but a factor that may influence various aspects of corporate governance, including audit quality. From a theoretical perspective, CSR is viewed as a positive signal reflecting a company’s commitment to ethical standards, legal compliance, and community interest factors that can reduce audit risk and support auditors in gathering evidence and evaluating information. On the other hand, in practice, CSR can sometimes be used as a "smokescreen" to distract stakeholders, posing challenges for auditors in assessing the fairness and reliability of financial statements. Therefore, the relationship between CSR and audit quality is a topic of both academic interest and practical importance. This study aims to explore, analyze, and clarify the impact of CSR on audit quality, thereby contributing to greater awareness and improvements in audit practices within the context of Vietnamese enterprises.