Auditoria Externa: análise bibliométrica no período da pandemia de COVID-19

Abstract

The objective of this study is to survey and analyze the main characteristics of previous studies regarding External Auditing and everything that surrounds it, during the period of the Covid-19 Pandemic. To do this, we initially defined the initial concept of audit, later we detailed the differences between internal auditing and external auditing, with emphasis on external (or independent) auditing, showing its relevance today. Bibliometric studies carried out previously were also conceptualized and analyzed, and for a better contextualization of the choice of the analyzed period, a brief history of Covid-19 was collected, how it emerged and its impacts on the studied area, and finally, a bibliometric survey of scientific works with related themes was carried out. with External Audit, published between 2020 and 2022. The database used were previously indicated repositories based on similar articles already published and indicated by the supervisor of this work. We consider this work with a descriptive, qualitative basis, using bibliometric analysis. The main results obtained were the following: an increase in the publication of articles on the topic from 2021 onwards, the five main journals represented almost half of all publications analyzed (43%), three authors were the largest amount obtained in terms of participation in articles, and the most productive author was Paulo Roberto da Cunha, with 4 participations. The main topics covered were “main audit issues”, “audit influence” and “audit quality”. It was observed that there is a very significant number of articles in the area of external auditing in our country and that there is a very interesting distribution of authors, as there were almost no repetitions among the 49 articles analyzed. It is suggested that more bibliometric research be carried out considering this very turbulent and difficult period for the country, for an even greater understanding of the crucial role that external auditing plays, even more so in certain periods.