Attempts to determine the extent to which auditing is being taught as part of accounting degrees and, where it is, to discover the nature and content of the courses. A survey of university and polytechnic lecturers shows there is little agreement about the nature and content of an auditing class. Courses are dominated by external audit, perhaps reflecting the professional backgrounds of those who teach them. Lecturers feel that they are working in isolation and are keen to have a forum at which to exchange ideas.
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