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Challenges To Audit Education For The 21st Century: A Survey Of Curricula, Course Content, And Delivery Methods, Christine Earley, Eric Johnson, Jane Baird, Paul Caster, William Dilla, Timothy Louwers
Challenges To Audit Education For The 21st Century: A Survey Of Curricula, Course Content, And Delivery Methods, Christine Earley, Eric Johnson, Jane Baird, Paul Caster, William Dilla, Timothy Louwers
Eric N. Johnson
This paper reports the results of a survey of auditing and assurance courses in the US and several other countries conducted during 2000-2001. The survey, commissioned by the Auditing Section of the American Accounting Association, yielded data on a total of 285 auditing and assurance courses taught at 188 colleges and universities in the United States, Canada, and several other countries. The syllabi data were analyzed on a number of dimensions and the results compared to two prior surveys of auditing courses (Frakes, 1987; Groomer and Heintz 1994). Our findings document substantial changes in content (e.g., new or expanded coverage …
Isb’S Conceptual Framework For Auditor Independence, Mike Myring, Robert Bloom
Isb’S Conceptual Framework For Auditor Independence, Mike Myring, Robert Bloom
Robert Bloom
Discusses the conceptual framework for auditor independence of the U.S. Independence Standards Board (ISB). Importance of well-defined conceptual framework; Background on the establishment of the ISB; Purpose of the report 'A Conceptual Framework for Auditor Independence'; Threats to auditor independence; Characterization of safeguards of independence.