Integration of International Standards on Auditing into the First Auditing Course: Current Status

• In Event: Teaching, Learning, and Curriculum 3

Abstract

In order to gauge the adequacy of audit education with regard to International Standards on Auditing (ISA) we created a short questionnaire that we sent to faculty that are currently teaching auditing. These questions were aimed at gathering information regarding how faculty incorporated ISA into their introductory audit courses. We asked about how much time they devoted to teach ISA, and what materials could help them to better prepare their students to deal with the ISA after graduation. This paper presents the results of the survey of auditing faculty and their focus on integration of ISA into the first auditing course.

Authors

• Alfred R Michenzi, Loyola University Maryland

• Joseph Barrett, Loyola University Maryland