This paper deals with the environmental responsibility of the Statutory Auditor based on an oversight and intermediation role of this body, which is co-working with the State in the social interest. So National Government has given tasks related to inspection and supervision upon economic activities of public and private entities to develop their social purpose in the country in order to tackle environmental issues affecting their performance. A question seeks to address whether Auditing interferes or not to protect “public interest”, otherwise it is required to understand its responsibility against environmental issues by entities or organizations where several relevant tasks are done.