Abstract With the Increasing use of microcomputers by both external and internal auditors, educators are faced with the problem of preparing students for their use in practice. This paper reports the results of a questionnaire mailed to auditing educators located at schools accredited by the American Assembly of Collegiate Schools of Business. The purpose of the survey was to determine if educators, from accredited and non-accredited accounting programs, are using micros in their first auditing course and, if so, to what extent. Topics covered include areas of application, types of software and micros used, and the time required of students in using micros during the course. Reasons for not using micros in the first auditing course also are discussed.
Robert E. Guinn (Tue,) studied this question.