Evolution of Auditing Experimental Research and Contemporary Topics in Auditing

Abstract

The field of auditing is concerned with providing auditing services, which is an independent and systematic process of assessing and improving the financial health of a company or agency. This manuscript describes the development of experimental auditing research and points out recent lines of investigation. The sources of this article are various experimental audit studies published globally between the 1970s and 2000s. The nature of experimental audit research (REP), the growth of REP internationally, current topics in REP, and the evolution of REP in Indonesia are the sections of this article. REPs that can be developed in the future include how to present audit information, fraud assessment, analytical procedures, interactions between auditors and clients (negotiations and agreements), and interactions between auditors (brainstorming). This is based on research on various REPs conducted at the international level.