Auditing Instruction at the Undergraduate College Level.

Abstract The 1963-64 Committee on Auditing Instruction has recommended that an auditing course should be required as a part of an undergraduate major in accounting and that this course should appear toward the end of the accounting program. Although the Committee's recommendations were based on the premise that an auditing course should be so designed to serve all students in accounting it is assumed that the course envisioned here is designed primarily for the student who is interested in following a career in public accounting. Consequently, these remarks are generally applicable to an auditing course which is of a professional nature. The Committee then proposed certain objectives of a first course in auditing and stated that techniques should be included only insofar as they assist in developing and emphasizing auditing principles and theory. Apparently, the Committee has placed undue emphasis on concepts and objectives and appears to de-emphasize techniques in favor of principles and theory.