Abstract The article focuses on the trends in education for auditors. At professional meetings in which "trends" are discussed, there exists a tendency to embrace all new and emerging ideas as being good and to pay scant or little attention to those things which have withstood the test of time. The course in auditing should continue the development of these past few years with its movement toward a conceptual treatment of auditing subject matter and less emphasis on procedural and technical matters. Audit procedures and methodology can be taught more effectively in the in-house programs of the larger firms or in the professional development programs sponsored by the state societies. In addition, procedural matters can best be learned on the job. The fact remains, however, that instruction in auditing too often stresses audit procedures and techniques; this results in an inadequate student understanding of audit theory, concepts, and underlying logic, areas which in any event are better suited to college instruction.
W. O. McCormick (Mon,) studied this question.