Report of the Committee on Auditing Education.

Abstract The article presents a report of the Committee on Auditing Education of the American Accounting Association as of October 10, 1973. Early in its deliberations, the Auditing Education Committee concluded that the distinction in the charge between undergraduate and graduate level was less appropriate than a distinction between basic and advanced. Furthermore, the Committee agreed that an advanced auditing course should be largely unstructured. Despite misgivings triggered by the foregoing observations, the Committee concludes that the subject matter of auditing comprises a separate discipline with sufficient rigor and research potential to warrant inclusion in the university curriculum. The theory of evidence is an area in which advocates of a conceptually oriented course need particularly to clarify their ideas of topical coverage. Concrete proposals are relatively new, so that a whole range of possibilities exists. Hence, any one proposal is a for instance expressing the thoughts of particular individuals.