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Journal articles on the topic 'Auditing education'

Author: Grafiati

Published: 4 June 2021

Last updated: 6 February 2022

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1

Fernandes, John J., Margaret L. Poposky, and Linda L. Savage. "Operational auditing education." Managerial Auditing Journal 10, no. 3 (1995): 19–22. http://dx.doi.org/10.1108/02686909510079710.

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2

Foster, Sheila D., and Mary Brady Greenawalt. "Internal auditing education." Managerial Auditing Journal 10, no. 3 (1995): 31–36. http://dx.doi.org/10.1108/02686909510079738.

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3

Arens, Alvin A., and Randal J. Elder. "Perspectives on Auditing Education after Sarbanes-Oxley." Issues in Accounting Education 21, no. 4 (2006): 345–62. http://dx.doi.org/10.2308/iace.2006.21.4.345.

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The events leading up to and culminating in the passage of the Sarbanes-Oxley Act of 2002 dramatically impacted the auditing profession and auditing practice. Auditing is again the primary revenue source at the major accounting firms and is growing significantly. The auditing environment after passage of the Act demands students with greater understanding of risk assessment, including business and fraud risks, forensic accounting skills, the ability to understand and document controls and link controls to assertions and audit evidence, and the competence to deal with corporate governance and other PCAOB requirements. Acquiring these skills will require changes in the basic auditing course and one or more advanced auditing courses, as well as changes in the core business and accounting curriculum.

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4

Frakes, Albert H. "Survey of undergraduate auditing education." Journal of Accounting Education 5, no. 1 (1987): 99–126. http://dx.doi.org/10.1016/0748-5751(87)90041-8.

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Vasarhelyi, Miklos A., Ryan A. Teeter, and JP Krahel. "Audit Education and the Real-Time Economy." Issues in Accounting Education 25, no. 3 (2010): 405–23. http://dx.doi.org/10.2308/iace.2010.25.3.405.

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ABSTRACT: The real-time economy (RTE) changes the way accounting information is received, processed, and analyzed. Consequently, it drives demand for auditors who possess enhanced skills and attitudes. Unsurprisingly, the current generation of auditing students expects to be well prepared when entering the profession and facing these new challenges. Auditing educators have the unique opportunity to assume a leading role and empower modern auditors, arming them with the best weapons available to combat error and fraud. This position paper discusses the changing function of the auditing profession, analyzes the advancement of auditing technology featuring continuous auditing and monitoring, and identifies three primary attributes (attitudes, technical competences, and behaviors) that will define the RTE auditor. For each of these attributes, this paper identifies educational media (or instructional tools) that may be incorporated into auditing curricula as a way of introducing and developing these skills.

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Fayzullayeva, Shakhzoda. "Effective methods of teaching listening to the students of higher education." Общество и инновации 2, no. 5/S (2021): 458–63. http://dx.doi.org/10.47689/2181-1415-vol2-iss5/s-pp458-463.

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In response to the increasing demand of learners for English as a language of international communication, issues related to the teaching of foreign language in higher education are being discussed. Effective forms and methods of teaching English-language auditing to students in higher education are being considered. The nature and role of the auditing process is noted. Audio texts that reflect real-life situations are described. Series selected and analyzed. The problems and difficulties encountered by students in learning to audit. Measures are recommended for the correct organization of the audition process in the classroom, the most effective approaches to developing the student’s confidence in listening to audio texts and the ability to understand foreign language speech.

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7

Hernandez, Frank, and Joanne Marshall. "Auditing Inequity." Education and Urban Society 49, no. 2 (2016): 203–28. http://dx.doi.org/10.1177/0013124516630598.

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While much has been written about preparing educational leaders to lead for social justice, much less has been written about how to do so. This study is one of the first to analyze the reflections and written assignments of aspiring administrators to determine what they are currently thinking about poverty, race/ethnicity, and social justice leadership and how that thinking is shaped throughout one course. Results indicate that students were variable in their individual reflections, but that assignments, which required them to analyze the inequities in their schools and develop an implementation plan, led all of these aspiring administrators to seek to redress those inequities. The article discusses implications for other programs, which prepare educational leaders.

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Yost, Gregory C., and Sarah L. Trawick. "Use of Microcomputers in Auditing Education." Journal of Data Education 25, no. 4 (1985): 4–6. http://dx.doi.org/10.1080/00220310.1985.11646349.

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9

Felix, W. L., Robert G. May, Marcia S. Niles, and John R. Thorson. "SCAD: Something new in auditing education." Journal of Accounting Education 3, no. 2 (1985): 5–14. http://dx.doi.org/10.1016/0748-5751(85)90002-8.

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10

Cullinan, Charles P., Christine E. Earley, and Pamela B. Roush. "Multiple Auditing Standards and Standard Setting: Implications for Practice and Education." Current Issues in Auditing 7, no. 1 (2012): C1—C10. http://dx.doi.org/10.2308/ciia-50344.

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SUMMARY We organized a panel discussion on the roles of the multiple auditing standard setters and the implications of these multiple sets of standards for practice and education. The session took place at the American Accounting Association (AAA) Auditing Section Meeting in Savannah, Georgia in January 2012. In this paper, we discuss the roles of the various auditing standards setters (e.g., Auditing Standards Board [ASB], Public Company Accounting Oversight Board [PCAOB], International Auditing and Assurance Standards Board [IAASB]) and how the standards have diverged over time. We then present panelists' responses to questions raised during the session, which reflect differing perspectives concerning why multiple standards may be necessary, barriers to a more unified structure for auditing standards, and differences in enforcement and quality assessment. The panelists also discussed challenges posed by the existence of multiple standards for CPA firms, students, and instructors, and how these challenges may be addressed by both educators and accounting firms.

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11

Parry, K. M. "Auditing medical care." Medical Education 24, no. 1 (1990): 1–2. http://dx.doi.org/10.1111/j.1365-2923.1990.tb02427.x.

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12

Fonseca, Anabela dos Reis, Susana Jorge, and Caio Nascimento. "O papel da auditoria interna na promoção da accountability nas Instituições de Ensino Superior." Revista de Administração Pública 54, no. 2 (2020): 243–65. http://dx.doi.org/10.1590/0034-761220190267.

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Abstract This paper discusses the link between accountability and internal auditing, particularly analyzing the extent to which the latter contributes to improve the former, in Higher Education Institutions (HEIs). This study applied a questionnaire to the management boards of a sample of HEIs, to empirical analyze the relationship between internal auditing and accountability. The main focus was on internal auditing carried out by the offices or departments in those institutions. The paper contributes to understand how management boards perceive internal auditing to foster transparency and accountability in HEIs, allowing to corroborate that auditing, and particularly internal auditing, favors the institutions’ accountability. In effect, it promotes the principles underlying accountability practices. The information provided in the scope of internal audits is acknowledged as contributing to improve management effectiveness and helping in decision-making. HEIs wanting to create an internal auditing office or to enhance the role of an existing one, should develop this office’s activities so that it becomes an instrument to support accountability and good governance of the organization. The sample consisted of Portuguese public HEIs, universities and polytechnics. Despite a certain international convergence regarding this type of public sector organizations, and regarding their purposes and governance, certain contextual specificities might limit the generalization of the findings for other jurisdictions.

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Fonseca, Anabela dos Reis, Susana Jorge, and Caio Nascimento. "The role of internal auditing in promoting accountability in Higher Education Institutions." Revista de Administração Pública 54, no. 2 (2020): 243–65. http://dx.doi.org/10.1590/0034-761220190267x.

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Abstract This paper discusses the link between accountability and internal auditing, particularly analyzing the extent to which the latter contributes to improve the former, in Higher Education Institutions (HEIs). This study applied a questionnaire to the management boards of a sample of HEIs, to empirical analyze the relationship between internal auditing and accountability. The main focus was on internal auditing carried out by the offices or departments in those institutions. The paper contributes to understand how management boards perceive internal auditing to foster transparency and accountability in HEIs, allowing to corroborate that auditing, and particularly internal auditing, favors the institutions’ accountability. In effect, it promotes the principles underlying accountability practices. The information provided in the scope of internal audits is acknowledged as contributing to improve management effectiveness and helping in decision-making. HEIs wanting to create an internal auditing office or to enhance the role of an existing one, should develop this office’s activities so that it becomes an instrument to support accountability and good governance of the organization. The sample consisted of Portuguese public HEIs, universities and polytechnics. Despite a certain international convergence regarding this type of public sector organizations, and regarding their purposes and governance, certain contextual specificities might limit the generalization of the findings for other jurisdictions.

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14

Knechel, W. Robert. "Behavioral Research in Auditing and Its Impact on Audit Education." Issues in Accounting Education 15, no. 4 (2000): 695–712. http://dx.doi.org/10.2308/iace.2000.15.4.695.

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Auditing is inherently a judgment process. In the past 25 years a large body of research related to auditor judgment has raised numerous issues about the manner in which audits are performed and the nature of education and training that is appropriate for individuals entering the profession. Current trends in auditing away from overly structured methods to more subjective, risk-based approaches exacerbate the judgment demands placed on auditors and make it increasingly more critical that issues of auditor judgment and decision making be integrated into audit education. The need for auditing students to be exposed to a breadth of substantive business and accounting topics is more pronounced than ever before. Auditors do not merely dwell in a world of debits and credits, but rather must deal with the more challenging issues of risks, controls, performance measurement, and audit evidence. To rise to these challenges, new graduates need to develop skills in critical reasoning, information search, interpersonal interaction, communication, and decision making. When I started teaching auditing 20 years ago, I approached the topic from a highly structured and quantitative viewpoint. In recent years, I have come to realize that the judgmental, decision-making aspects of auditing are critical. Auditing courses may be best suited to facilitate the development of necessary analytical skills by embracing current trends in audit practice and exposing students to complex, realistic, and interactive learning exercises such as cases, role playing, debates, online exercises, and classroom presentations that reflect the challenges of the dynamic environment of auditing in 2000 and beyond.

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15

Bramley, Peter, and Heather Hullah. "Auditing Training." Journal of European Industrial Training 11, no. 6 (1987): 5–10. http://dx.doi.org/10.1108/eb014237.

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16

Flesher, Dale, and Tommie Singleton. "The Future of Information Systems Auditing Education." EDPACS 22, no. 4 (1994): 1–11. http://dx.doi.org/10.1080/07366989409451323.

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17

Che, Limei, John Christian Langli, and Tobias Svanström. "Education, Experience, and Audit Effort." AUDITING: A Journal of Practice & Theory 37, no. 4 (2018): 261. http://dx.doi.org/10.2308/ajpt-10643.

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18

Owolabi, Sunday A., and Michael O. Oladiran Ajala. "Auditing Concepts and Stakeholders’ Expectations." Indian-Pacific Journal of Accounting and Finance 4, no. 2 (2020): 46–60. http://dx.doi.org/10.52962/ipjaf.2020.4.2.105.

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The mixed reactions occasioned by disappointing top-level financial reporting failures has not dampened the unsettling loss of confidence of key players and other financial statement users on the relevance of audit and financial statements in making the right investment decisions. There is a contemporary debate trying to resolve mixed feelings and misplaced perceptions of auditing concepts in filing widened expectation gaps of auditor’s expression of opinion. Contributing to the argument involves a detailed review of auditing concepts and broadening the understanding and educating the stakeholders on the essence of auditing. In this consideration, the study employed an exploratory research approach, reviewed related materials, journals, and periodicals in the field of auditing and financial accounting. The outcome of the review showed that Auditing concepts are specific and inclusive. Auditors are guided by these concepts and standards set out by the international standards on auditing. While these concepts are valid, there are divergences and misconceptions of what stakeholders expect from the audited financial statements. The study recommended that stakeholders require audit education and understand the essence of auditors’ reporting dilemma of regulated auditing guidelines or go beyond the auditing standards to please the stakeholders’ expectations.

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19

Madaus, George F. "An Independent Auditing Mechanism for Testing." Educational Measurement: Issues and Practice 11, no. 1 (2005): 26–31. http://dx.doi.org/10.1111/j.1745-3992.1992.tb00225.x.

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20

Boylan, Scott J. "A Classroom Exercise on Unconscious Bias in Financial Reporting and Auditing." Issues in Accounting Education 23, no. 2 (2008): 229–45. http://dx.doi.org/10.2308/iace.2008.23.2.229.

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In this instructional resource, I describe a classroom exercise in which students witness their own behavioral biases as they arise endogenously within a financial reporting and auditing setting. Students use data from the exercise to identify evidence of unconscious biases in their judgments, to differentiate between unconscious biases in judgment and biases attributable to deliberate gamesmanship, and to consider the importance of making such a distinction. The exercise contributes to accounting and auditing education by illustrating a provocative argument made by Bazerman et al. (1997), that the quality of financial reporting and auditing is affected by unconscious biases in judgment. In addition to identifying biases, students use insights from the exercise as a platform for exploring issues pertaining to the quality of auditing and financial reporting at a deeper level than would otherwise be possible. In light of its short duration (about 30 minutes) and ease of implementation, the exercise is well suited for auditing and financial accounting classes, where topics pertaining to financial reporting and accounting quality are of interest.

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21

Boylan, Scott J. "A Classroom Experiment on the Benefit of Auditing in Financial Markets." Issues in Accounting Education 19, no. 2 (2004): 189–209. http://dx.doi.org/10.2308/iace.2004.19.2.189.

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In this paper, I discuss a classroom experiment that can be used to illustrate how auditing can impact investor behavior and financial market performance by providing assurance on the quality of financial information. In particular, the experiment demonstrates that auditing can influence security prices and investment portfolio compositions in a way that benefits investors and lowers the cost of capital for firms. The experiment complements the material in auditing texts by creating an environment where students can directly observe how auditing influences investor behavior in a set of financial markets in which students trade securities based on the contents of a financial report. The simplicity of the experiment, its relatively short duration, and the formal inclusion of financial reporting make it a particularly attractive alternative for those who wish to utilize an auditing experiment in their classes. In the experiment, students trade securities in a sequence of markets in which financial information pertaining to security values is made public. The quality of the information depends on whether it was audited, and varies from market to market. Data on transaction prices, security holdings, and investor profits from a typical sequence of markets are presented, as are a series of discussion topics designed to illustrate how to use the experiment and related data to address a variety of auditing-related issues.

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22

Sloan, David, Peter Gregor, Paul Booth, and Lorna Gibson. "Auditing accessibility of UK Higher Education web sites." Interacting with Computers 14, no. 4 (2002): 313–25. http://dx.doi.org/10.1016/s0953-5438(01)00056-x.

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23

Asabere, Nana Yaw, Wisdom Kwawu Torgby, Amevi Acakpovi, Samuel Edusah Enguah, and Isaac Ofori Asare. "Mapping and Auditing Internet Addiction in Technical Education." International Journal of Technology and Human Interaction 17, no. 1 (2021): 14–31. http://dx.doi.org/10.4018/ijthi.2021010102.

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The current proliferation of social networking sites (e.g., Facebook), electronic devices (e.g., smartphones and tablets), and the internet has paved the way for a charge in promoting the phenomenon of internet addiction (IA). This paper analyzed and examined the validity and appropriateness of a well-established instrument for measuring IA among technical education students in Ghana, specifically students of Accra Technical University (ATU). Using a quantitative research method involving questionnaires, data collected from 260 (n=260) students in ATU was used to validate the research objectives and also measure the levels of IA among the students. The principal component tool in statistical package for social sciences (SPSS) was employed to analyze the received data. Analytical results of the study showed that a sizeable majority of students in ATU, especially male students, suffer frequent addiction problems due to the use of the internet. Additionally, results of the study showed that IA psychometric constructs in the Western world differ from those in the African context.

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24

BeMiller, Stephen M., Randy Wirtz, and Deborah L. Lindberg. "Sky Scientific, Inc.: An Auditing Minefield." Issues in Accounting Education 24, no. 2 (2009): 219–36. http://dx.doi.org/10.2308/iace.2009.24.2.219.

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ABSTRACT: In 1994, Sky Scientific, Inc. dramatically overstated assets and understated expenses in its financial statements. A Securities and Exchange Commission (SEC) investigation into those financial statements led to charges being filed against both the company and its auditors. This case takes a detailed look into the independent audit of Sky's financial statements for the purpose of understanding how the auditors failed to see the extent to which Sky's financial reporting was misleading and to adequately challenge the assertions presented in the financial statements before Sky filed them with the SEC. This case provides an opportunity to examine numerous issues related to the audit engagement process, including audit planning, the evaluation of management representations, the audit evidence process, and auditors' going-concern judgments. The roles and responsibilities of the concurring auditor and an outside specialist are also discussed.

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Pratt, Michael J., and Karen Van Peursem. "Towards a conceptual framework for auditing." Accounting Education 2, no. 1 (1993): 11–32. http://dx.doi.org/10.1080/09639289300000002.

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Boylan, Scott J. "Using Experimental Asset Markets to Illustrate the Value of Auditing." Issues in Accounting Education 15, no. 1 (2000): 43–65. http://dx.doi.org/10.2308/iace.2000.15.1.43.

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This article provides a description of (and guidance for implementing) a classroom exercise in which experimental asset markets are used to illustrate the economic impact that auditing can have on a market economy and its participants. In particular, the exercise entails creating two actual microeconomies in the classroom. In one microeconomy, participants produce, trade, and consume generic assets in an environment in which the underlying asset quality is not readily observable to consumers. In the second microeconomy, there is one principal difference: asset quality is verified via an independent audit, and the results are reported to the marketplace. Comparison of the two microeconomies allows students and instructors to identify, measure, and explain the impact of auditing on individual decisions, individual profits, and overall market performance. The exercise can serve as a platform for classroom discussion on a variety of topics pertaining to the value of auditing in a market economy. As such, the exercise provides a useful introduction to and motivation for a course in auditing.

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Lehmann, Constance M. "Internal Controls: A Compendium of Short Cases." Issues in Accounting Education 25, no. 4 (2010): 741–54. http://dx.doi.org/10.2308/iace.2010.25.4.741.

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ABSTRACT: The importance of a strong internal control system is a central theme in auditing and accounting information systems courses, taking on even more importance with the enactment of the Sarbanes-Oxley Act of 2002. Effective enterprise governance, the fulfillment of management objectives, and minimizing the opportunity for fraudulent activity are positively associated with the strength of the internal control system of a company (Peterson and Zikmund 2004). Six short, open-ended internal control cases are presented here. One or more of the cases can be utilized in auditing or accounting information systems courses. These cases address the following control issues: (1) hiring practices, (2) weaknesses in credit authorization procedures, (3) benefits and risks of new technology, (4) benefits and risks of remote access, (5) disaster recovery/business continuity plans, and (6) procedures for employee reimbursements. The cases can be used in small group or individual settings in traditional auditing classes, auditing classes with IT or internal audit emphasis, or accounting information systems classes.

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28

Grzesiak, Lena. "POSTGRADUATE EDUCATION FOR INTERNAL AUDITORS VERSUS EMPLOYERS’ EXPECTATIONS." Edukacja Ekonomistów i Menedżerów 55, no. 1 (2020): 66–80. http://dx.doi.org/10.33119/eeim.2020.55.5.

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The article analyses the content and structure of postgraduate courses in internal auditing to compare them with Polish employers’ expectations about internal auditors’ competencies. It was prepared based on a review of the literature and analysis of 43 online job ads for internal auditors and 19 postgraduate internal auditing courses available from 17 higher schools in Poland. The comparative analysis of postgraduate courses for internal auditors and employers’ expectations regarding the professionals’ characteristics revealed the weaknesses of the former and their limited ability to provide public and private organizations with the right types of specialists. Educational institutions were found to underestimate the importance of internal auditors’ soft skills.

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29

Weiner, Gaby. "Auditing Failure: Moral competence and school effectiveness." British Educational Research Journal 28, no. 6 (2002): 789–804. http://dx.doi.org/10.1080/0141192022000019062.

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30

Yang, David C. "The Use of Microcomputer Software In The Audit Environment: The Implication For Accounting Education." Journal of Applied Business Research (JABR) 9, no. 3 (2011): 29. http://dx.doi.org/10.19030/jabr.v9i3.6032.

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The use of microcomputer software in auditing is becoming increasingly popular. This study reports the results of a survey on the utilization of microcomputer software in the audit environment. The survey results suggest that it is advisable to auditing students to become familiar with Lotus 1-2-3, Dbase, and Word Perfect or Multimate.

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31

Reisch, John T. "Brodnax Minerals Company: A Case Study on Auditors' Responsibilities." Issues in Accounting Education 14, no. 4 (1999): 589–612. http://dx.doi.org/10.2308/iace.1999.14.4.589.

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Brodnax is a comprehensive auditing case involving litigation between external auditors and shareholders who lost billions of dollars as a result of a massive fraud. Students are required to discuss several important topics covered in most external auditing courses: the objectives and limitations of an audit, issues involving client acceptance and risk to the auditing firm, the rendering of appropriate audit opinions, and the auditors' responsibilities for the detection of fraud. The objective of the case is to provide students with an opportunity to see the importance for practicing auditors to consider the legal ramifications of performing their jobs in light of the litigious environment in which auditors work.

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32

Brown, Veena L., Brian E. Daugherty, and Julie S. Persellin. "Satyam Fraud: A Case Study of India's Enron." Issues in Accounting Education 29, no. 3 (2014): 419–42. http://dx.doi.org/10.2308/iace-50735.

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ABSTRACT This case provides students a unique opportunity to examine and reflect on the challenges of auditing in today's global environment. Students examine a real-world billion dollar plus embezzlement and fraud at Satyam Corporation, an international company based in India and previously trading on the New York Stock Exchange. The case focuses on auditors' responsibilities related to obtaining and evaluating audit evidence, particularly as it relates to confirming cash and receivables. It also explores the quality control responsibilities related to audit procedures performed by foreign affiliates of a large international audit firm. The case illustrates the role of culture in performing an audit in accordance with auditing standards issued by the U.S. Public Company Accounting Oversight Board. Additionally, case details provide opportunities for class discussions and foster students' critical thinking skills on other auditing topics such as audit risk and planning, related party transactions, tone-at-the-top, and internal control deficiencies. By using a foreign issuer to explore these issues, the case highlights both the technical and international challenges of performing auditing procedures.

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33

D’Aquila, Jill M., and Kim Capriotti. "The SEC’s Case against California Micro Devices: A Lesson in Using Professional Skepticism and Obtaining Sufficient Appropriate Evidence." Issues in Accounting Education 26, no. 1 (2011): 145–54. http://dx.doi.org/10.2308/iace.2011.26.1.145.

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ABSTRACT: This instructional case involves charges by the Securities and Exchange Commission (SEC) against Michael Marrie, an audit partner, and Brian Berry, a manager, for recklessly failing to comply with auditing standards relating to three areas: a $12 million write-off of accounts receivable, confirmation of accounts receivable, and sales returns and allowances. The SEC believed Michael and Brian did not exercise due professional care, nor did they employ an adequate level of professional skepticism when performing the audit. The SEC also believed that there was insufficient appropriate evidence to express an opinion. This case addresses the following auditing content: Generally Accepted Auditing Standards, professional skepticism, analytical procedures, estimates, fraud risks, confirmation of accounts receivable, and work papers.

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Caplan, Dennis H., Saurav K. Dutta, and David J. Marcinko. "Unmasking the Fraud at Toshiba." Issues in Accounting Education 34, no. 3 (2019): 41–57. http://dx.doi.org/10.2308/iace-52429.

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ABSTRACT Following its purchase of Westinghouse Electric Company and subsequent macroeconomic events, Toshiba faced declining profits. In response, Toshiba engaged in earnings management through two accounting treatments. First, it delayed the recognition of losses under long-term contracts. Second, it inappropriately applied price masking to account for transfers of components between itself and contract manufacturers. Students using this case will assess how business risks and corporate culture relate to audit risk, and how accounting for price-masking transactions can lead to increased fraud risk. Students will also research aspects of auditing standards related to fraud and accounting estimates. The case is designed for auditing courses and capstone courses with an auditing component.

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35

Murphy, Brian P., and Richard A. Swanson. "AUDITING TRAINING AND DEVELOPMENT." Journal of European Industrial Training 12, no. 2 (1988): 13–16. http://dx.doi.org/10.1108/eb014245.

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36

Crimlund, Richard A., and Mary S. Doucet. "Statistical auditing techniques for research data: Financial auditing parallels and new requirements." Accountability in Research 2, no. 1 (1992): 23–53. http://dx.doi.org/10.1080/08989629208573804.

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37

Gujarathi, Mahendra R. "Diamond Foods, Inc.: A Comprehensive Case in Financial Auditing." Issues in Accounting Education 32, no. 1 (2015): 95–112. http://dx.doi.org/10.2308/iace-51361.

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ABSTRACT Diamond Foods is a comprehensive case that provides an opportunity for students to apply several financial auditing concepts and professional auditing standards to a real-world context. Diamond overstated its earnings of fiscal 2010 and 2011, by 38 percent and 47 percent, respectively, by delaying recognition of the cost of walnuts acquired to later accounting periods. The case requires students to determine whether Diamond's external auditor—Deloitte & Touche, LLP (Deloitte)—fulfilled its responsibility to obtain reasonable assurance that the financial statements were free of material misstatement. Students need to determine whether Deloitte's issuance of an unqualified opinion on Diamond's financial statements and internal controls violated professional auditing standards. In addition, students are required to evaluate whether Deloitte obtained sufficient understanding of Diamond's business and industry, exercised the needed professional skepticism, and used appropriate analytical procedures to discharge its professional responsibilities. The case presents an opportunity to achieve several learning objectives, including the development of research, critical-thinking, communication, and problem-solving skills. The case is appropriate for use in a graduate or undergraduate course in financial auditing. It can also be used in a fraud examination course, or in a capstone course in the accounting curriculum.

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38

Elliott, Robert K. "Auditing in the 1990s: Implications for Education and Research." California Management Review 28, no. 4 (1986): 89–97. http://dx.doi.org/10.2307/41165218.

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39

Madsen, Paul E. "The Integration of Women and Minorities into the Auditing Profession since the Civil Rights Period." Accounting Review 88, no. 6 (2013): 2145–77. http://dx.doi.org/10.2308/accr-50540.

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ABSTRACT: Following the Civil Rights Movement and the “quiet revolution” in women's work over the years from 1950 to 1970, women and minorities increasingly joined the auditing profession while the profession ramped up efforts to encourage integration. The purpose of this study is to rigorously examine how the integration of auditors has evolved since the civil rights and quiet revolution period. The primary distinctive feature of this study is that it evaluates the auditing profession's integration by comparing it to samples of occupations similar to auditing for the purpose of isolating auditing-specific forces influencing integration. I find that the pay structure in auditing is unusually equal, consistent with “equal pay for equal work.” The results for women, Hispanics, and miscellaneous minorities are consistent with members of these groups responding as one might expect to equal pay in auditing: groups that are poorly paid in other occupations select into auditing at higher rates, and groups that are well paid in other occupations select out of auditing at higher rates. The results for blacks are anomalous in that their pay in auditing has been good relative to many comparable occupations, but they have nevertheless been poorly represented in auditing. There are a number of theories that could potentially explain why blacks may be anomalously underrepresented in auditing. To begin to test them, I perform an exploratory analysis of the representation of women and minorities among college freshmen, college graduates, and young auditors. The results suggest that accounting is a popular degree among black college freshmen and that a relatively high percentage of accounting graduates are black. However, although they are well represented in the pool of potential new auditors, black accounting graduates enter the auditing profession at very low rates relative to other occupations requiring levels of education similar to auditing. The results suggest that black underrepresentation in auditing is not due to a lack of awareness among, or role models for, young blacks. Data Availability: Data used in this study are available in the IPUMS-CPS database, which is compiled and distributed by the Minnesota Population Center at the University of Minnesota; the National Survey of College Graduates, which is available from the National Science Foundation; and the Freshmen Survey of the Higher Education Research Institute, which is available to registered users of its website.

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Shelton, Sandra Waller, Michael Trendell, and Ray Whittington. "Williams Community Hospital: An Internal Auditing Case." Issues in Accounting Education 31, no. 3 (2015): 337–45. http://dx.doi.org/10.2308/iace-51273.

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ABSTRACT The internal audit function is a critical part of an organization's control and governance structure. This case introduces students to the complete internal audit process for a company, including identification of risk, audit planning, execution of fieldwork, and reporting. In this exercise students are asked to assume the role of an internal auditor for a community hospital and perform risk assessment, perform testing, and documentation based on an audit program, and prepare an audit report, detailing findings and recommendations. The case includes both testing for compliance with laws and regulations, and tests of compliance with internal control policies and procedures. In response to an ever-changing business environment and the expectations of stakeholders, the internal audit profession identifies compliance with laws and regulations as one of the top risks frequently cited by both audit committee and executive management. The hospital setting is one of particular interest for addressing this topic. This case is appropriate for undergraduate and graduate students in internal auditing and external auditing classes.

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Tariq, Vicki N., Eileen M. Scott, A. Clive Cochrane, Maria Lee, and Linda Ryles. "Auditing and mapping key skills within university curricula." Quality Assurance in Education 12, no. 2 (2004): 70–81. http://dx.doi.org/10.1108/09684880410536440.

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Stensaker, Bjørn. "External Quality Auditing in Sweden: Are Departments Affected?" Higher Education Quarterly 53, no. 4 (1999): 353–68. http://dx.doi.org/10.1111/1468-2273.00136.

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Splettstoesser, Ingrid B. "Information Systems Controls and Auditing: Mathra Tool, Inc." Issues in Accounting Education 14, no. 2 (1999): 285–303. http://dx.doi.org/10.2308/iace.1999.14.2.285.

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Mathra Tool, Inc. (MTI) is a small business manufacturing case. It can be used by undergraduate or graduate students studying management controls and auditing in a computerized setting. Students integrate accounting, auditing, and information systems concepts. They identify and assess controls to set detection risk and suggest the nature, extent and timing of detailed tests for generalized audit software. They then prioritize weaknesses in internal control, separating reportable conditions from other improvements. MTI is particularly topical, in the light of SAS No. 80, Amendment to Statement on Auditing Standards No. 31, Evidential Matter, effective for financial statements beginning on or after January 1, 1997. This SAS recognizes that both electronic and paper evidence needs to be considered when conducting risk assessments and during the evidence-gathering process. Instructors can discuss concepts of activity-based costing (due to inappropriate overhead application) and additional types of EDI beyond the stand-alone EDI method used by MTI.

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Andiola, Lindsay M., Tamara A. Lambert, and Edward J. Lynch. "Sprandel, Inc.: Electronic Workpapers, Audit Documentation, and Closing Review Notes in the Audit of Accounts Receivable." Issues in Accounting Education 33, no. 2 (2018): 43–55. http://dx.doi.org/10.2308/iace-52055.

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ABSTRACT Workpaper review is an important quality control mechanism in the audit environment. However, appropriately responding to review notes is not commonly taught. The Sprandel, Inc. case provides a hands-on learning experience for students to connect textbook audit knowledge through use of an activity regularly performed in audit practice: closing review notes. Through the process of closing review notes, students practice auditing accounts receivable, including performing audit procedures related to internal controls and substantive audit work. The case also provides students with an opportunity to use Excel to complete electronic workpapers and to document their audit procedures. Further, the case requires students to use critical-thinking skills and apply professional skepticism when performing audit procedures, evaluating audit evidence, and making decisions. Finally, this case helps students understand how auditing standards apply to the procedures performed during an audit of accounts receivable. The case is designed for auditing courses at the undergraduate or graduate level.

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Smith, Jason L., and Nathaniel M. Stephens. "The Reel Wheel: Using Analytical Procedures as Substantive Tests of Account Balances." Issues in Accounting Education 35, no. 1 (2019): 13–24. http://dx.doi.org/10.2308/iace-52584.

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ABSTRACT This case provides students an introductory experience to substantive analytical procedures in a realistic audit setting. Students are presented with a scenario, adapted from a real-world example, requiring them to (1) research relevant auditing standards, (2) develop an independent expectation for a client's revenue account, and (3) consider the precision of the estimate, additional audit procedures, and the reliability of the underlying data and evidence obtained. In completing the case, students will learn to: (1) explain the benefits and challenges of using substantive analytical procedures, (2) research relevant auditing standards, (3) create and analyze relevant substantive analytics, (4) evaluate the appropriateness of data aggregation in substantive analytical procedures, and (5) discuss factors affecting the reliability of data used by the auditor. The case is typically assigned as an out-of-class assignment, combined with a subsequent in-class discussion. It can be used in either undergraduate or graduate auditing courses.

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Zwijze‐Koning, Karen H., and Menno D. T. de Jong. "Auditing management practices in schools." International Journal of Educational Management 23, no. 3 (2009): 227–36. http://dx.doi.org/10.1108/09513540910941739.

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Irafahmi, Diana Tien. "Assessing the Relevance of Undergraduate Auditing Education: A Scoping Review." JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) 4, no. 1 (2019): 11. http://dx.doi.org/10.26675/jabe.v4i1.9114.

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The objective of this scoping review is to map the existing literature that asses the relevance of undergraduate auditing education to meet contemporary audit practice. The scoping review followed the protocol outlined by Arksey and O'Malley (2005) that has five main stages: (1) identifying the research questions; (2) identifying relevant studies; (3) study selection; (4) charting the data, and (5) collating, summarizing and reporting the results. The studies reviewed were selected from three electronic databases: Proquest, Taylor & Francis, and Science Direct within 25 years time span (1995-2019). The results of the scoping review indicated that the majority of the studies recognize a shift both in terms of content and pedagogy to keep its relevance to professional demand. The shift needs to more emphasize on content as a gap still exists between auditing educators and practitioners.

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Hammons, James O., and John W. Murry. "AUDITING THE QUALITY OF MANAGEMENT IN THE COMMUNITY COLLEGE." Community College Journal of Research and Practice 22, no. 2 (1998): 151–58. http://dx.doi.org/10.1080/1066892980220206.

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Clikeman, Paul M. "J&K Fitness Supply Company: Auditing Inventory." Accounting Education 21, no. 2 (2012): 161–70. http://dx.doi.org/10.1080/09639284.2011.604162.

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Agrawal, Prerana, and Phil Hancock. "Deimante Ltd.: Case study for introductory auditing course." Journal of Accounting Education 30, no. 3-4 (2012): 355–79. http://dx.doi.org/10.1016/j.jaccedu.2012.09.002.

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