Abstract This article presents the needs for and advantages of major revisions in the current auditing component of the undergraduate accounting curriculum. The suggested revisions, based on the results of our survey, include topical coverage, time allocation, and manner of presentation. The article first reviews auditing education and discusses problems associated with that component of the accounting curriculum: procedural vs. conceptual orientation, conflicting curricular objectives, and the rapid change in the profession itself. The authors then describe the survey and methods, and present data regarding auditor satisfaction with auditing education; the overall effectiveness of auditing education in relation to professional success; and practitioners' suggestions concerning appropriate topical coverage, time allocation, and manner of presentation. Using these results, and mindful of the problems discussed in the first section, revised alternative auditing curricula are presented.
Kanter et al. (Tue,) studied this question.