Auditing

Truth and Sustainability

Abstract

The jurist must guide his actions in the pursuit of the common good -which is inseparable from individual good- through truth for the proper functioning of the market, because otherwise insurmountable distortions will occur. This is evident in auditing, as traditionally its function has been to verify that there is a correlation between reality and what is expressed in the financial statements. Currently, with the introduction of sustainability information, an additional dimension is added to that vocation of service to truth by the auditor, consisting of examining whether economic activity is in line with environmental, social, human rights, and governance issues.