Which factor is generally NOT considered a part of the non-financial aspects impacting a business?

The factor that is generally not considered a part of the non-financial aspects impacting a business is Audited financial statements. Non-financial aspects typically refer to qualities and elements that influence a business's operations and reputation but do not directly involve monetary values or financial reporting.

Audited financial statements are financial documents that provide a quantitative overview of a company's performance, showing its assets, liabilities, income, and expenses. They serve as a crucial tool for stakeholders to assess the financial health and profitability of a business. In contrast, social issues, technological advancements, and competitors are considered non-financial aspects because they encompass external and internal influences that can shape business strategies, customer perceptions, and market dynamics without being represented numerically.

Understanding the distinction between financial and non-financial factors is essential for a comprehensive assessment of a business's environment, as both types of factors can significantly impact decision-making processes and overall success.