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Published by at January 2nd, 2023 , Revised On August 15, 2025

Selecting a topic is the first step of writing a dissertation. It directs your academic career and sets the stage for the next few weeks, months, or years. Hence, you should pay special attention to the justification of your research topic selection.

Auditing dissertation and thesis projects provides professionals and students with various chances to learn how to improve the quality and effectiveness of business operations through bookkeeping, financial statement preparation, and vision and purpose statements.

Here are some of the best audit dissertation topics and ideas compiled by our industry-leading professionals to help you choose the best audit thesis topic.

Unique Auditing Dissertation Topics With Research Aims

Topic 1: The Role of Behavioural Auditing in Identifying Organisational Fraud Risks

Research Aim: This study aims to explore how behavioural auditing, by observing staff habits, communication, and work patterns, can help uncover early signs of fraud or unethical practices. It will show how understanding employee behaviour can make audits more insightful and proactive in catching internal fraud risks before they escalate.

Research Aim: The goal of this research is to examine how audits done using cloud-based software affect the speed, accuracy, and transparency of financial reporting. It will assess whether cloud tools help companies improve real-time tracking of finances and reduce the chances of errors or delays in audit processes.

Research Aim: This study will investigate how external assurance of sustainability reports, verifying a company’s environmental and social claims, affects investor trust and long-term decision-making. It aims to show if investors are more likely to support firms that provide audited proof of their sustainability efforts, beyond just financial performance.

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List Of Free Auditing Dissertation Topics

  1. The role of forensic auditing in combating financial fraud in multinational corporations
  2. Quantitative research on the relationship between audit fees and audit quality
  3. The impact of environmental auditing on sustainability disclosures in the manufacturing sector
  4. An analysis of internal audit effectiveness in preventing employee misconduct
  5. Research study on the influence of audit committee independence on financial transparency
  6. Systematic review of audit rotation and its influence on auditor objectivity
  7. The role of technology in modernising external auditing practices
  8. The impact of corporate governance on internal audit performance in the banking industry
  9. Qualitative research on auditors’ ethical perceptions during financial crises
  10. An evaluation of risk-based auditing techniques in construction project oversight
  11. A comparative analysis of external auditing standards across the UK and the EU
  12. The influence of audit quality on investor confidence in publicly traded firms
  13. Research study on the challenges of auditing cryptocurrency transactions
  14. The role of audit firms in enhancing corporate accountability in SMEs
  15. The impact of whistleblower policies on internal audit reporting accuracy
  16. An investigation into auditor independence in private equity-backed firms
  17. Systematic review of going concern evaluations in times of economic uncertainty
  18. The effectiveness of audit committees in reducing financial restatements
  19. The role of continuous auditing in reducing operational risks in retail chains
  20. Quantitative research on the correlation between audit report lag and earnings management
  21. The impact of artificial intelligence on audit procedures and risk assessments
  22. A qualitative research on auditor-client relationships and audit scepticism
  23. An analysis of the effect of corporate social responsibility audits on stakeholder trust
  24. Research study on audit documentation practices in cloud-based accounting systems
  25. The role of internal audits in detecting procurement fraud in public sector projects
  26. The influence of audit partner tenure on audit judgment and decision-making
  27. Systematic review of integrated reporting and its implications for auditing
  28. The impact of firm size on internal audit function design and implementation
  29. The effectiveness of audit training programmes in improving audit quality
  30. A qualitative study on the barriers to adopting performance audits in local councils
  31. The role of professional scepticism in identifying revenue recognition manipulation
  32. Quantitative study on the effect of regulatory reforms on audit efficiency
  33. An analysis of the link between audit market concentration and auditor independence
  34. The impact of internal control weaknesses on external audit efforts
  35. Research study on external audit reliance on internal audit findings
  36. The role of IT audits in safeguarding digital assets in financial institutions
  37. The effect of ESG disclosures on external auditors’ risk assessment
  38. A systematic review of blockchain technology’s implications for future audits
  39. Qualitative research on ethical dilemmas faced by junior auditors in large firms
  40. The role of internal audit in enhancing cybersecurity in e-commerce businesses
  41. The impact of international auditing standards on audit comparability
  42. Quantitative research on auditor workload and its influence on audit quality
  43. The role of external auditors in preventing money laundering in investment firms
  44. An evaluation of the effectiveness of fraud risk assessments in audit planning
  45. Systematic review of the evolution of performance auditing in the public sector
  46. Research study on the influence of data analytics on audit sampling techniques
  47. An analysis of audit litigation risk and its impact on auditor conservatism
  48. The role of gender diversity in audit teams on audit judgement accuracy
  49. A qualitative study of the effect of remote auditing on auditor-client communication
  50. The influence of cultural differences on multinational audit engagements
  51. The impact of audit materiality thresholds on earnings quality
  52. Quantitative study on auditor reputation and market reaction to audit opinions
  53. The role of peer reviews in ensuring audit compliance and integrity
  54. An investigation into auditor liability in corporate collapses
  55. The effectiveness of government audits in ensuring fiscal accountability
  56. A systematic review of ethical standards across global auditing frameworks
  57. The role of internal audits in achieving operational efficiency in healthcare organisations
  58. Research study on the perception of audit quality among financial analysts
  59. An analysis of the benefits and limitations of outsourcing internal audit functions
  60. The impact of artificial intelligence on fraud detection in audit engagements
  61. The role of the external audit in preventing creative accounting practices
  62. A qualitative research on challenges faced during social audits in non-profits
  63. Quantitative study on the determinants of audit report readability
  64. The influence of industry specialisation on auditor effectiveness
  65. The role of audit automation in reducing human errors in financial auditing
  66. Systematic review of audit planning strategies under IFRS guidelines
  67. An analysis of the link between audit tenure and financial misstatements
  68. The role of internal audit in enhancing governance in educational institutions
  69. Research study on the contribution of audits to risk management in fintech firms
  70. The effect of regulatory oversight on small audit firms’ performance
  71. The impact of digital transformation on internal audit practices in logistics firms
  72. Qualitative study on audit evidence sufficiency and documentation challenges
  73. The role of sustainability audits in improving green business practices
  74. Quantitative research on financial restatements and subsequent audit firm changes
  75. An analysis of the role of auditing in detecting tax evasion in corporations
  76. The influence of tone at the top on internal audit independence
  77. Systematic review of stakeholder expectations from corporate audits
  78. The effect of political interference on audit quality in public enterprises
  79. The role of forensic audit in resolving insolvency cases
  80. Research study on the relationship between audit firm culture and auditor performance
  81. An investigation into third-party assurance services in CSR audits
  82. A qualitative study on communication gaps during cross-border audits
  83. The impact of audit committees’ financial expertise on audit outcomes
  84. Quantitative study on earnings management before and after audit opinion issuance
  85. The role of real-time auditing in the financial transparency of tech startups
  86. An analysis of cognitive biases in auditors’ risk assessments
  87. Research study on whistleblower mechanisms and audit committee responsiveness
  88. Systematic review of non-audit services and their effect on auditor independence
  89. The influence of corporate scandals on auditing profession reforms
  90. The role of internal audit in monitoring ethical compliance in retail
  91. A qualitative study on the perception of external audits in family-owned businesses
  92. Quantitative research on stock market reaction to modified audit opinions
  93. The impact of green audits on corporate environmental strategies
  94. The role of internal audit in cost control within manufacturing companies
  95. The influence of social media exposure on audit firm reputations
  96. An evaluation of audit software tools on auditor efficiency
  97. Systematic review of audit quality indicators and their relevance in practice
  98. Research study on the effectiveness of audit checklists in SMEs
  99. An analysis of transparency in auditor-client negotiations
  100. The role of internal audits in enhancing procurement practices in NGOs
  101. The impact of ethical leadership on audit team performance
  102. The influence of accounting scandals on audit standard-setting bodies
  103. A qualitative research on challenges in auditing hybrid work environments
  104. Quantitative study on audit market dynamics and pricing strategies
  105. The role of internal audits in compliance with anti-money laundering regulations
  106. The effect of macroeconomic volatility on audit judgement accuracy
  107. The role of auditing in maintaining investor confidence during financial downturns
  108. An investigation into cross-functional collaboration during internal audits
  109. Systematic review of audit methodologies in digital-first organisations
  110. The impact of cloud computing on audit trail reliability
  111. The role of regulatory audits in enhancing public trust in government finances
  112. Research study on auditors’ training and awareness of climate-related financial risks
  113. A qualitative analysis of time pressure and ethical decision-making in audits
  114. The influence of ESG performance on auditor risk perception
  115. Quantitative study on the effect of client size on auditor scepticism
  116. The role of audits in improving budgetary controls in municipal bodies
  117. An analysis of internal audit challenges in highly regulated industries
  118. Research study on audit planning failures and their consequences
  119. The role of automation in fraud detection in the insurance industry
  120. Systematic review of integrated audits and enterprise risk management
  121. The impact of COVID-19 on audit procedures and evidence collection
  122. Qualitative research on stakeholder trust in audit outcomes post-scandal
  123. The role of external audit in managing third-party risks in supply chains
  124. Quantitative research on the influence of board size on audit effectiveness
  125. The effect of carbon footprint reporting on external audit procedures
  126. Research study on internal audit involvement in sustainability initiatives
  127. The role of external assurance in enhancing the credibility of ESG reports
  128. An analysis of AI-driven auditing tools in small business environments
  129. The influence of internal audit maturity on organisational resilience
  130. Systematic review of ethics hotlines and their integration with internal audits
  131. The impact of audit data visualisation on stakeholder communication
  132. Research study on auditor perceptions of greenwashing in sustainability reports
  133. A qualitative study of leadership style influence on internal audit innovation
  134. Quantitative analysis of restatements following audit firm changes
  135. The role of internal auditors in safeguarding intellectual property rights
  136. The effect of digital forensics on fraud investigation in audits
  137. Systematic review of cross-border audit challenges in multinational enterprises
  138. An evaluation of internal audit alignment with strategic objectives
  139. The role of big data analytics in shaping audit strategies
  140. The influence of non-financial disclosures on audit materiality judgments
  141. The role of internal audit in managing climate risk in energy firms
  142. Quantitative study on financial literacy and audit committee effectiveness
  143. The impact of integrated reporting on external auditors’ workload
  144. A qualitative analysis of the role of mentorship in audit career development
  145. Systematic review of machine learning applications in risk-based audits
  146. Research study on the role of professional scepticism in fraud detection
  147. An investigation into board independence and its effect on audit quality
  148. The role of stakeholder pressure in shaping audit transparency
  149. Quantitative research on IPO audits and earnings reliability
  150. A qualitative study of audit readiness in tech startups
  151. The effect of audit firm rotation laws on audit innovation
  152. Systematic review of assurance practices in green bond certifications

Frequently Asked Questions

To find auditing dissertation topics:

  1. Research recent auditing issues.
  2. Explore regulatory changes.
  3. Consider emerging technologies.
  4. Analyse audit quality concerns.
  5. Review financial scandals.
  6. Choose a specific, relevant, and novel area for research.

Audit quality, fraud detection, auditor independence, technology in auditing, sustainability assurance, internal control systems, risk-based auditing, ethics and compliance, audit regulation, corporate governance, forensic audits, and the impact of AI and data analytics.

    Free Dissertation Topic


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    About Owen Ingram

    Avatar for Owen IngramIngram is a dissertation specialist. He has a master's degree in data sciences. His research work aims to compare the various types of research methods used among academicians and researchers.