COMPARATIVE ANALYSIS BETWEEN THE SOCIAL AUDITS AND THE HUMAN RESOURCES AUDIT

The social audit and the human resources audit are independent valuation activities that have proven their usefulness in practice and deservedly won the interest of scientific researchers. Both kinds of audit have many features in common but they also have significant differences that should be taken into consideration by the researches as well by the auditors and the users of these services. Criteria according to which a comparative analysis could be performed between these two specific kinds of audit are: subjects of audit, objects of audit, auditing period, duration of the audit, audit assignors, users of information, and consequences of audit. Conclusions drawn from the comparison show that the differences between the two kinds of audit are of importance in the choice of an auditor, the development and maintenance of the auditor's professional competence, the time they take as well as the audit's planning and price, resp. The study limitations are: First limitation – The performed comparative analysis is based on the practice in the Republic of Bulgaria in the field of social audit and human resources audit. Second limitation – The social audit has been studied as an audit by a third party (an independent audit).