Auditing-Impact-factor
An impartial analysis and assessment of an
auditing organization's financial statements is a comprehensive analysis of a company or organization's books and records to ascertain or validate and report on the financial activity truth. It reflects the average number of citations to recent
articles published in science and
social science journals in a given year or period, and is often used as a proxy for a journal's relative importance within its field. It was first invented by Eugene Garfield, the founder of the Scientific
Information Institute
A journal's
impact factor is calculated by splitting the number of current year citations into the source items that were published in that journal in the previous two years.