Evolution Path and Development Trend of Internal Control and Audit Opinion Research: Based on Citespace Knowledge Graph Analysis

Abstract

—Since 2000, The Enron incident in the United States that resulted internal control failure of the company, which has aroused the academic attention and Research on internal control and audit activities. There are also many similar cases in China such as the Asiatic incident in 2001 and the changsheng biological incident in 2019, highlighting the importance of the relationship between internal control and audit. In the past related literature on CiteSpace in China, there is a lack of interrelationship between topics, mainly focusing on a single topic. This paper uses CiteSpace visualization software to analyze 2106 articles from China source journal such as CSSCI and Peking University Core from 2010 to 2021 on the theme of whether the effectiveness of internal control affects the relevance of the audit opinion in theirs annual report, The result shows that the research hotspots on internal control and audit opinion mainly focus on ten aspects of internal control audit, auditor change, audit opinion, audit fees, internal control quality, internal control information disclosure, internal control defects, audit risks, internal audit and certified public accountant audit, and with government regulations stipulating and clearly regulating the responsibility of certified public accountants, internal control and audit opinion are bound to carry out corresponding research and discussion around the participation of certified public accountants, and will also become the focus of researcher in this field for Chinese scholars in the future.