The "International Journal of Auditing" is highly esteemed in the academic community of auditing for its outstanding academic standards and professional depth. The journal covers not only traditional financial auditing issues but also emerging fields such as environmental auditing, information technology auditing, and risk management. It provides a shared communication platform for auditors, scholars, researchers, and policymakers worldwide to share and discuss the latest developments and research findings in the field of auditing.

The journal encourages the use of a variety of research methods, including case studies, empirical analysis, and theoretical discussions, to promote innovation and deepening of auditing knowledge. Articles published undergo a rigorous peer-review process, ensuring the quality of research and academic rigor. Additionally, the journal pays attention to international comparisons of auditing practices, exploring the differences and commonalities in auditing practices in different countries and regions, providing a reference for the development and improvement of international auditing standards.