Auditing: An Analysis of Scientific Production in Scopus

Scientific databases make it possible to keep abreast of the progress of science on various topics. This paper reviews bibliographically, the basic concepts and scientific production on auditing to analyze its frequency and trends. For this study we proceeded to collect information from the SCOPUS database, from the year 2014 to 2019 from the subarea of business and economics. Among the main results, Spain stands out as the country with the highest scientific production, with 43.55% of authors having written about auditing. Latin American countries do not present a greater participation in articles related to auditing: Ecuador reached 7.2%, Colombia 2.9% and Brazil 13%. The information reflects that most of the work done has been applied to the private sector, focusing its research directly about audit consulting with 23.2% of the global total. In America, the most applied approach is that of general auditing; these studies consider the importance of audit analysis in a global manner for a company or sector. The data analyzed indicate that the countries of Europe are the ones that develop the greatest amount of scientific production, while the continents with developing countries have a low level of representativeness.