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Dear Sara Had

Well, I think there are a plenty of articles that with an initial study you may find out in which area of auditing you are interested in working on, furthermore data collection in which topics is possible in your environment? Please have a look at the attached files, I hope there are useful for you.

Regards,

Zahra

Decentralised auditing

I think it would be very interesting to look at some financial statements and see how businesses in the same sector reported during Covid-19, especially with regards to state aids. Another, more interdisciplinary topic would be "Are women the better auditors?" where you could encorporate many KPI's and managerial theories as well.

Audit committee and firm performance

A review of the financial reporting audits of the last decades that led to disastrous repercussions for the world economy

Or

Audit across boarders-the challenges of multinational Audit

Or

The impact of the application of artificial intelligence on audit quality.

Nb: the impact can be a negative or a positive one.

or

The role of professional judgement on auditor behavior during an organizational- professional conflict

If you were my Thesis Student, I would encourage you to look at the three-way conflict between Auditee rights vs Auditor convenience/access, vs verification of data provided. In Australia, when someone applies for an aged pension (means tested) the data is exhaustively verified before a decision is made -- it may be more socially efficient to do the exhaustive audit only after a decision has been made to award a pension--this would save unsuccessful applicants large amounts of effort and aggravation. In doing the masters thesis, a model of costs and consequences would need to be developed. Good Luck on whatever you choose to do -- make sure that you find you question interesting and enjoyable -- you will be doing it for awhile and it may ladder up into a PhD thesis.

Please note: the data set needed to make a negative decision is often of lesser quantity and quality than the data set needed to award a positive decision.

It would be significant contribuation to investigate the effect of Business Volatility,Uncertainty, Complexity and Ambiguity (VUCA) on Auditing Process: practical guidelines.

The question depends on contemporary issues in your environment. An environment that is highly volatile in terms of corruption, you can take a look at

Business failure: the role of ethical theories

Ethics and earnings management

fraudulent auditing and its disclosure

I'd suggest aiming for a topic that is both interesting and relevant to either to your doctorate or a future career position. Any or all of the following easy-to-read articles may help give your literature review a boost as they cover a variety of audit topics including fraud upon which you can expand in your thesis:

Article Payroll internal audit: On the hunt for payroll fraud

Article Improving the bottom line: Achieving material cost recoverie...

Article The dollar value of error-seeking audits

Article CASE STUDY: Drive for effectiveness: A motor vehicle fleet a...

Technical Report Increasing Internal Audit's Influence With Monte Carlo Analysis

Article Retail point of sale fraud prevention and detection using in...

Article Beneath the data: Using self-service business intelligence d...

Article Enlarging Internal Audit results with Action Research methodology

Here are some suggestion

https://www.redalyc.org/journal/279/27966119021/27966119021.pdf

Article Internal audit and financial performance of Yemeni commercia...

Article Determinants Affecting Internal Audit Effectiveness

environmental audit or green audit