Auditing Education: Preparing Students for Auditing and the CPA Exam in a World of Diverging Standards

Session Submission Type: Panel

Abstract

With the recent issuance and new CPA exam testing of the AICPA’s clarified standards, and the continued issuance of standards by the PCAOB, it is becoming more difficult for instructors to teach – and for students to understand – auditing. This panel will discuss the major recent changes from the AICPA and will focus on 1) what students need to know, 2) how to teach the divergent standards efficiently and effectively, and 3) how practitioners are teaching their staff and dealing with the divergent standards for different clients.

Track

• Auditing Section Midyear Conference and Doctoral Consortium

Moderator

• Allen D Blay, The Florida State University

Panelists

• Jack Armitage, University of Nebraska at Omaha

• Michael Glynn, AICPA

• Jay C. Thibodeau, Bentley University