Auditing and Assurance Assignment

Assignment 1: Literature Review

The objective for this assignment is to fulfil the first stage of completing an accounting research proposal. Completing the Literature Review will help to identify relevant emerging topics, unresolved accounting issues and research opportunities.

The minimum requirement is to review at least 3 journal articles published in the period 2017-2022, however, your reference list may obviously include more than three articles (even from earlier years).

The selected topic is Auditing and Assurance journal articles.

I’ve given you the 2 MUST DO journal articles to start with (Linked as PDFS in file!!!)

“Auditing in times of social distancing: the effect of COVID-19 on auditing quality”

 & “The implication of information technology on the audit profession in developing country”

Word Limit: 2,500 words

Format: Sub Headings are needed. Font: Times New Roman 12 point, 1.5 spacing

The following structure provides information about the minimum sections to be included in your Literature review (of course you can organize them in sub-sections/headings):

1. Introduction

This section knowledgably introduces and presents the topic/issue within current and global practice-led perspectives. Specifically, it should: 

• Define or identify the general topic, issue or area of concern (link to practice/profession).
• Points out overall trends in what has already been published.
• Establishes your point of view for reviewing the literature (i.e. problem cause-solution order or general-to-specific order or specific-to-general order).
• Indicates how the review is organised (topical order or chronological order, and related sections and sub-sections)

2. Analysis of the Literature

This section critically presents and analyses the literature about your identified topic/issue/s. Specifically, it should:  

• Group research studies and other relevant literature according to a common theme.
• Summarise each item of the literature appropriately according to its significance.
• Critically compare and evaluate each item of the literature.
• Provide topic sentences at the beginning of paragraphs and summary sentences at the end of sections to help the reader understand what the main issues are.

3. Conclusions

This section identifies the ‘gap’ and position for the research and justifies the study. Specifically, it should: 

• Summarise the literature maintaining the focus (issue/problem) presented in the introduction.
• Critically evaluate the current "state of the art", pointing out gaps, inconsistencies and issues that are important for future study (i.e. your research proposal).
• Conclude by giving some insight into the relationship between your topic and a larger area of study or professional practice.

4. References

The 3 journal articles on topic of Auditing and Assurance

For example: 

REF 1: “Auditing in times of social distancing: the effect of COVID-19 on auditing quality”

REF 2: The implication of information technology on the audit profession in developing country.”

REF 3: ………….