Abstract This article focuses on how electronic data processing (EDP) auditing topics can be introduced in accounting curricula in the U.S. Members of the American Accounting Association's Committee on Accounting Education and the American Institute of Certified Public Accountant's Computer Education Subcommittee formed a Task Force to review the emphasis of EDP in an undergraduate auditing curriculum. The members concluded that, in general, there appears to be a minimal amount of study related to EDP in undergraduate auditing courses. It was also noted that even where there was exposure, for example through an "Introduction to Data Processing" course or a COBOL or FORTRAN programming course, there was little or no orientation as to the effect of EDP on auditing. One indication of the lack of emphasis on EDP in auditing courses is the limited EDP coverage in popular auditing textbooks. Three leading auditing textbooks devote only few pages on EDP auditing. There are not only few pages on auditing in these texts, but the topic of EDP auditing is treated as separate subject matter.
A Tue, study studied this question.