The paper looks at the theoretical point of view of corporate social responsibility and its impact on the construction of the image with reference to the audit firms. The theoretical framework defines the concept of public relations, image and corporate social responsibility, specific activities of audit firms, their scope of social responsibility and review of the involvement of audit firms in corporate social responsibility. As an example which examines theme of this paper the „Big Four“ (KPMG, Deloitte, PwC, EY) is taken. Their name „big“ contains the connotation of a favorable image, and is trying to determine the impact and the interrelationship between their image and activities of corporate social responsibility. In the empirical part, which consists of two phases of research, the aim of the first phase is to present 2 and interpret the results of the qualitative analysis of these audit firms of their practice of socially responsible activities, and other unavoidable communication activities carried out in the strategy to create the image. In the second phase of the study examines the attitude of smaller competitors and examination if the perception of the image of aforementioned companies i sin accordance to their perceptions. The starting point is that the less competitive audit firms are best informed and most critical in giving opinions on the topic of work. The paper also addressed the issue that is closely related to the specific nature of the audit in order to obtain a broader and interdisciplinarniji view, which also includes potential future changes that will affect the auditing profession in general, and therefore lead to changes in the approach of public relations in shaping strategies to create a positive image.