Academicians' And Practitioners' Views On The Importance Of The Topical Content In The First Auditing Course

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Jack Armitage
Jillian K. Poyzer


auditing, education, survey, academic’s views, practitioner’s views


The research question addressed in this study is to compare and identify differences between academics teaching auditing classes and practicing accountants regarding the importance of topics covered in the first university auditing course.  This is accomplished by surveying academics and practitioners regarding their perceptions of the importance of 41 topics addressed in current auditing textbooks.  The results show the five most important topics, as ranked by professors, are audit risk, understanding internal control, evidence, financial statement assertions, and fraud awareness.  The five most important topics as ranked by accounting practitioners, are audit risk, ethics, documentation, understanding IC, analytical procedures.  Professors teaching auditing classes face a challenge ensuring they prepare students to enter the business world equipped with all the skills necessary to be successful.  Auditing professors should give consideration to tapping into this wealth of knowledge provided by accounting professionals and reevaluate the emphasis in their current auditing class.


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