How Far Has Audit Quality been Researched?

Muhammad Taqi
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Abstract

The audit has a significant function as an instrument of external corporate governance, and audit quality. Affect audit governance. The overall objective of the audit is to obtain reasonable assurance that the financial statements do not contain substantial misstatements due to fraud or error, to issue an audit report following auditing standards. This study aims to determine the development map of audit quality research that is indexed by Scopus and other reputable journals with the keyword "Audit Quality". The data analyzed were 893 selected publications. The development map of audit quality research was analyzed using the VOSviewer application program to find out the bibliometric map. The results showed that the number of publications on the development of audit quality research indexed Scopus from the last 5 years since 2017-2021 experienced a significant increase and the words most used by the author are audit quality, human, dan clinical audit.
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审计质量研究到什么程度?
审计作为外部公司治理和审计质量的工具具有重要的功能。影响审计治理。审计的总体目标是获得合理的保证,确保财务报表不包含由于舞弊或错误造成的重大错报,并按照审计准则出具审计报告。本研究旨在确定以“审计质量”为关键词,被Scopus等知名期刊收录的审计质量研究的发展版图。所分析的数据为893份精选出版物。利用VOSviewer应用程序分析了审计质量研究的发展地图,找出了审计质量研究的文献计量图。结果显示,2017-2021年近5年Scopus收录的审计质量研究发展相关文章数量显著增加,作者使用最多的词是审计质量、人力、临床审计。
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