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.
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
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