The separation of ownership and management rights is the cause of corporate governance, as well as the cause of internal audit and external audit. Based on the core keyword search results of many domestic mainstream academic websites, this paper selects relevant topic articles based on core journals to reveal the research status of auditing from the perspective of corporate governance, explore the coordinated development path of auditing and modern corporate governance systems, and the challenges and suggestions faced by audit work in the governance process in order to provide reference for relevant researchers and practitioners.

Mengnan Hao. Audit research from the perspective of corporate governance: role and development. Academic Journal of Humanities & Social Sciences (2022) Vol. 5, Issue 9: 84-90. https://doi.org/10.25236/AJHSS.2022.050913.

[1] Liu Hanmin, Han Bin. The Separation of two Rights and the Evolution of Corporate Governance- -British-American Experience and Practice in China [J]. Business Economy and Management, 2022 (4): 42-53. 

[2] China Internal Audit Association. Internal Audit Standards No.110-Basic Standards for Internal Audit [S]. Beijing: China Standards Press, 2013.http://www.ciia.com.cn/cndetail.html?id=35589

[3] Li Cheng. Enterprise Internal Control Audit and Corporate Governance Research [J]. Accounting study, 2019 (4): 114-115. 

[4] China Securities Regulatory Commission. Guidelines on the Articles of Association of Listed Companies (as amended in 2022) [S]. Beijing: China Standards Press, 2022. http://www.csrc.gov.cn/ csrc/c101954/c1719264/content.shtml

[5] Zhang Pei. Empirical study on the impact of internal audit quality on surplus management [D]. Changsha: Changsha University of Science and Technology, 2012.

[6] Chen Ying, Lin Bin, He Yiyi, et al. Internal audit, governance mechanism interaction and corporate value —— research based on the questionnaire survey data of listed companies [J]. Audit research, 2016 (1): 101-107.

[7] Wang Guangyuan, Qu Qu. Internal audit in corporate governance- -Internal governance mechanism view from the perspective of fiduciary responsibility [J]. Audit Research, 2006 (2): 29-37.

[8] Zhang Jingya. Research on Internal Audit Effect and Impact Factors of Listed Banks in China-Based on Corporate Governance [D]. Lanzhou: Lanzhou University, 2014.

[9] Kang Liwen. A Theoretical Study on Risk-oriented Audit [J]. Modern Business, 2021 (14): 160-162.

[10] Zhang Hanwen, Zhang Yongli. The value-added effect of internal audit in corporate Governance [J]. China market, 2018 (2): 195-196.

[11] Sun Shuangquan. On the Value-added Effect of Internal Audit in Corporate Governance [J]. Accounting research, 2012 (22): 65-69.

[12] An Guangshi, Sun Biying. Value-added internal audit, corporate governance, and corporate performance- -Experiential data from Shanghai- -Shenzhen A-share listed companies [J]. Journal of Guangxi University of Finance and Economics, 2018 (2): 107-117.

[13] Xiong Danping. Collaborative thinking of Internal Audit and External Audit from the perspective of corporate Governance [J]. Brand Research, 2021 (23): 148-151.

[14] Lori, Zhang Yali. Division of labor and collaboration between internal audit and external audit in computer audit [J]. Economic problem exploration, 2005 (8): 158-160.

[15] Jiang Rong, Liu Xing, Liu Bin. Empirical Research on the Effectiveness of External Audit Governance of Chinese Listed Companies —— is based on the perspective of CEO change [J]. Financial Research, 2007,33 (11): 92-103.

[16] Chen Bo. Internal governance, Nature of Property Rights and audit Quality of Accounting firms- -Based on the data of Chinese A-share listed companies from 2008 to 2010 [J]. Accounting and Economic Research, 2014 (5): 68-86.

[17] Chen Lirong, Han Bin, Liu Sha. Internal control audit, corporate social responsibility and corporate governance integration research —— is based on the empirical analysis of A-share main board listed companies [J]. Accounting and Communications, 2016 (3): 32-36.

[18] Du Xingqiang. Voluntary Audit, Corporate Governance and Agency Cost [J]. Journal of Jiangxi University of Finance and Economics, 2014 (3).

[19] Cui Yuchen. Research on the value relationship between government audit, corporate governance and state-owned enterprises-Based on the empirical evidence of listed companies controlled by central enterprises [D]. Jinan: Shandong Agricultural University.

[20] Su Hui water. Influence of government audit on state-owned enterprise governance and asset preservation and appreciation- -Based on the new theory perspective of audit "governance view" motivation [J]. Journal of Fujian Jiangxia University, 2019 (2): 21-32.

[21] Yang Hanming, Tang Miaoning. External Audit and Corporate Governance Paths: Research based on the literature review [J]. Financial supervision, 2019 (6): 110-114. Yang Hanming, Tang Miaoning [J]. Finance and Accounting, 2019 (6): 110-114.

[22] Lin Chunlei, elegant and flat, Wang Lina. Study on the Intermediation Effect of Internal Control on External Audit and Corporate Value —— is based on the empirical evidence of Chinese A-share listed companies [J]. Business Accounting, 2019 (22): 16-19.

[23] Liu Xia. Empirical study on the influencing factors of internal audit scale [J]. Accounting Monthly. 2009.2.

[24] The Asset Management Association of China. Listed Corporate Governance Guidelines [S]. Beijing: China Standards Press, 2018. https://www.amac.org.cn/businessservices_2025/ywfw_esg/esgzc/zczgsc/ 202007/ P020200805692430593040.pdf

[25] Shi Qingmei, Sun Mona. One loss: Research on the contagion effect of major defects in internal control within enterprise groups [J]. Auditing and Economic Research, 2020,35 (5): 51-62.

[26] Zhu Caijie. The Effectiveness of Internal Control in the Effect of Board Governance on Bond Credit Rating [J]. Audit research, 2021 (3): 118-128.

[27] Ni Ziting. Internal Control, Audit Committee, and Audit Quality [J]. Northern economy and trade. 2022(2):83-85.

[28] Zhang Zhihong, Li Hongmei, Song Yi. Governance effects of the Board's financial expertise on strategic management disclosure practices —— is based on evidence of "Management Discussion and Analysis" [J]. Auditing and Economic Research, 2022,37 (2): 34-45.

[29] Yuch. Research on the relationship and interaction between corporate internal audit and corporate governance [J]. Scientific and technological innovation and productivity, 2021 (12): 98-100. 

[30] Wang Bing, Lu Meng, Su Wenbing. —— is based on the perspective of an internal auditor who concurrently serves as a member of the Board of Supervisors [J]. Nankai Management Review, 2018,21 (3): 76-89.

[31] Huang Xinyan. Dynamic analysis of the interaction between corporate governance and internal control defects [D]. Shandong University of Finance and Economics, 2017.

[32] Ma Mengchao. Research on the Role of Internal Audit in Corporate Governance under the Background of Institutional Change [D]. Hangzhou: Zhejiang University of Finance and Economics, 2016.

[33] Liu Chen. Analysis of the Impact of Internal Control Audit on the Quality of Accounting Information [J]. Financial circles, 2017 (3): 258.

[34] Guo Baochun, Xu Lu. Empirical research on reputation and governance mechanisms affecting voluntary audit needs is based on the analysis of internal control authentication [J]. Financial Theory and Practice, 2015 (3): 90-94.

[35] Peng Feng, Chen Song sheng. Discussion on the Connotation of Management Audit [J]. Jiangxi Social Science, 2003 (12): 175-177.

[36] Zhou Qiurong. Introverted management audit and corporate governance in China [J]. Journal of Hubei University of Economics. 2019(16):80-82.

[37] Shi Henggui. Mechanism and empirical study of Internal Audit in Corporate Governance [D]. Chongqing: Chongqing University, 2010.

[38] Ying Zhang. The role and impact of internal audit in corporate governance [J]. Journal of Mudanjiang Normal University (Philosophy and Social Sciences edition), 2017 (3): 46-50.

[39] Tang Hualin, Li Sufang. Analysis on the innovation of energy enterprise internal audit in corporate Governance [J]. Accountants, 2021 (5): 79-80.

[40] Liu Qingling, Wang Huiyu. Research on the Impact of Shared Audit on Corporate Governance Efficiency- -Evidence from A-Share Manufacturing Experience [J]. Journal of Chongqing University of Technology (Social Science edition), 2021,35 (2): 93-102.