رویکردهای تحلیل پرورشی مورد استفاده در دوره های حسابرسی دوم
Abstract
1- Introduction and background
2- Research instrument
3- Results and discussion
4- Recommendation and conclusion
References
Abstract
To help professors develop, design and improve second auditing classes, we surveyed members of the American Accounting Association's Auditing Section to identify programs that offer second auditing courses, the textbooks used for such courses, and the learning activities used. Total and second auditing course only respondents (n = 252 and n = 80, respectively) identified university, program, and auditing course demographics, while second auditing course respondents identified the classroom activities that extend the second auditing course beyond the basics found in textbooks. Results reveal the textbooks used for first and second auditing courses, learning objectives, website resources, manual and computerized cases, group projects, software programs, video presentations, supplementary materials, and an analysis of national syllabi. These results, drawn from a diverse group of institutions, can serve as a resource to help professors develop and improve the content for a second auditing course.
Introduction
and background While introductory auditing courses generally cover similar topics, we see much diversity in the content of second (usually advanced) auditing courses. Little recent research exists on this topic. Given a rapidly changing business environment due to a proliferation of regulations and increased use of information technology, an updated study on what is and should be covered in second auditing courses can help faculty members develop and improve second auditing courses. To improve students' long-term career prospects, Lawson et al.'s (2014) educational framework develops competencies, not courses, to encompass broadly all accounting disciplines such as financial, management, taxation, information systems and assurance. The competencies are based upon The Pathways Commission Framework (2012) and include foundational, broad management, and accounting competencies. Ultimately, developing accounting competencies (e.g. external reporting and professional ethics) should consider both foundational competencies (communication, quantitative, analytical thinking/problem solving, interpersonal, and technological) and broad management competencies (leadership; ethics/social responsibility; process management and improvement; governance, risk and compliance; plus others). Key business failures led to the passage of the Sarbanes-Oxley Act (SOX) in 2002 that greatly impacted the auditing profession. The postSOX auditing environment demands auditors to better grasp risk assessment, including fraud risk assessment. Students must grasp, document, and link internal controls to draw conclusions related to assertions, audit evidence, and fraud risk assessment. Teaching these skills will impact the content of both the first and second auditing courses, plus change the core business and accounting curriculum (Arens & Elder, 2006).