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March 18, 2026The Accounting Review

Auditing Instruction at the Undergraduate College Level.

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Authors

HLHorace J. LandrySyracuse University

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Implication

Committee findings suggest necessary changes to auditing instruction in accounting education, indicating a focus on principles over techniques.

Key Points

  • The aim is to evaluate the necessity of an auditing course within undergraduate accounting programs, addressing its placement and content.
  • Review of the 1963-64 Committee on Auditing Instruction recommendations
  • Analysis of course structure within undergraduate accounting majors
  • Discussion on the balance between auditing principles and techniques
  • The Committee recommends making an auditing course a requirement for accounting majors.
  • The suggested course should be positioned towards the end of the program.
  • The emphasis should be on auditing principles and theory, with less focus on techniques.

Cite This Study

Horace J. Landry (1964) studied this question.

synapsesocial.com/papers/69ba43384e9516ffd37a4400https://doi.org/10.2308/tar-7106872
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1CONTENT OF THE AUDITING COURSE.1939
  2. 2Report of the Committee on Auditing Education.1973
  3. 3An Auditing Curriculum for the Future.1987
  4. 4New Directions in Auditing Education.1969
  5. 5Audit Education for the 1980s.1978