An Analysis of the Auditing Section of the Certified Public Accountant Examinations, May 1951 to May 1961.

Abstract This article presents an analysis of the auditing section of the Certified Public Accountants (CPA) examinations, for the session of May 1951-1961. Twenty-one auditing examinations were analyzed for the purpose of ascertaining the scope, nature, and content of the problems and questions set for CPA candidates. The project was undertaken in the hope of offering conclusions to assist candidates, potential candidates, and instructors in the Auditing area. For instruction, the examinations are an excellent source of materials for enriching course content. Some of the observations are, "the questions covered a wide range of topics on a professional level, with frequent reference to the professional pronouncements contained in the "Accounting Research Bulletins" and the "Statements on Auditing Procedure," as well as in "Generally Accepted Auditing Standards," and the CPA "Rules of Professional Conduct." "Case studies and situations were used to offer to candidates opportunities to demonstrate ability in the use of professional judgment, the effective use of English, the evaluation of internal control, and full application of the rules of ethical conduct."