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Abstract
La investigación se propuso realizar una revisión bibliográfica sobre Auditoria Financiera con el objetivo de detectar las tendencias investigativas en esta dirección. .Para ello se decidió realizar una investigación empleando la Base de Datos de Scopus para la aparición de los términos: “auditoría financiera” y financial audit” en el titulo de los artículos: Se encontraron sólo dos referencias para la primera de estas búsquedas y 306 para la segunda.
Se determinó que existía una gran diferencia entre la literatura en idioma español e inglés referenciada en Scopus. Las dos publicaciones en español correspondieron a la Revista Española de Financiación y Contabilidad y a la Revista de Contabilidad. Las revistas más importantes en idioma inglés, de acuerdo al número de artículos referidos en cada una fueron: Auditing , Managerial Auditing Journal, Accounting Review, Accounting Horizons y Advances In Accounting. A partir del análisis de las palabras claves empleadas y de acuerdo con el número de artículos para cada una se determinaron como tendencias investigativas más importantes: Gobierno Corporativo, Comités de Auditoría y su papel, Calidad dc los Reportes Financieros y Costos de la Auditoria.References
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