Academicians' and Practitioners' Views on the Importance of the Topical Content in the First Auditing Course

Autor/inn/en	Armitage, Jack; Poyzer, Jillian K.
Titel	Academicians' and Practitioners' Views on the Importance of the Topical Content in the First Auditing Course
Quelle	In: American Journal of Business Education, 3 (2010) 1, S.71-82 (12 Seiten) PDF als Volltext kostenfreie Datei Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	1942-2504
Schlagwörter	Introductory Courses; Accounting; Business Administration Education; Course Content; College Faculty; Teaching Methods; Comparative Analysis; Professional Personnel; Surveys; Teacher Attitudes; Textbooks; Content Analysis; Risk; Ethics; Evidence; Financial Audits; Knowledge Level; Skill Development; Questionnaires + Suchen Sie Ihr Suchwort? Einführungskurs; Abrechnung; Buchführung; Buchhaltung; Kursprogramm; Fakultät; Teaching method; Lehrmethode; Unterrichtsmethode; Personalbestand; Survey; Umfrage; Befragung; Lehrerverhalten; Textbook; Text book; Schulbuch; Lehrbuch; Inhaltsanalyse; Risiko; Ethik; Evidenz; Wissensbasis; Kompetenzentwicklung; Qualifikationsentwicklung; Fragebogen
Abstract	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. (As Provided).
Anmerkungen	Clute Institute. 6901 South Pierce Street Suite 239, Littleton, CO 80128. Tel: 303-904-4750; Fax: 303-978-0413; e-mail: Staff@CluteInstitute.com; Web site: http://www.cluteinstitute.com
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01