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Operational Auditing Deserves a Prominent Place in the Auditing Curriculum

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 February 1991

Abstract

A rationale for including operational auditing as a major component in the primary auditing course, as well as in subsequent courses, in the auditing curriculum is developed. Reports and statements from professional groups and commissions, together with accounting education literature, provide a primary resource. Problems in the auditing curriculum are identified, learning style theory and the education of accountants is explored and the objectives to provide support to achieve the educational goals identified by the various constituencies are presented.

Keywords

Citation

Gavin, T.A., Sumners, G.E. and Linnemann, N. (1991), "Operational Auditing Deserves a Prominent Place in the Auditing Curriculum", Managerial Auditing Journal, Vol. 6 No. 2. https://doi.org/10.1108/02686909110138420

Publisher

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MCB UP Ltd

Copyright © 1991, MCB UP Limited