An unbiased examination and evaluation of the financial statements of an organization auditing is a systematic examination of the books and records of a business or the organization in order to ascertain or verify and to report upon the facts regarding the financial operation. It reflects the average number of citations to recent articles published in science and social science journals in a particular year or period, and is frequently used as a proxy for the relative importance of a journal within its field. It is first devised by Eugene Garfield, the founder of the Institute for Scientific Information. The impact factor of a journal is evaluated by dividing the number of current year citations to the source items published in that journal during the previous two years.
Last date updated on July, 2014