How Have the Transformations of Supreme Audit Institutions Shaped Contemporary Public Auditing? A Professional, Process, and Stakeholder Perspective
系统回顾364篇同行评审文献，从专业、流程和利益相关者三个维度分析最高审计机构的转型，发现当代公共审计在保持本质的同时引入了社会与计算机科学方法、统一审计方法论、结果导向控制和受众中心报告等新重点。
ABSTRACT Research on Supreme Audit Institutions (SAIs) has expanded considerably in recent decades, reflecting their central role in promoting accountability and transparency in government. Based on a systematic review of 364 peer‐reviewed publications indexed in Scopus and Web of Science, this article examines how SAIs have redefined their work across three analytical dimensions: professional, process, and stakeholder. The analysis shows that the ongoing transformation of audit institutions has not altered the essential nature of public auditing but has introduced four distinctive emphases that characterize contemporary practice: the incorporation of methods drawn from social and computer sciences, the consolidation of globally unified audit methodologies, the shift toward responsive and outcome‐oriented control, and the growing adoption of audience‐centered reporting. Together, these developments demonstrate how public auditing has adapted to complex governance environments while preserving its fundamental oversight and accountability functions.