Orientation and Visual AIds in the Teaching of Auditing.

Abstract This article focuses on the orientation and visual aids in the teaching of auditing. Involved more with practical application than with pure theory, courses in auditing from the beginning have been permitted into university curricula somewhat grudgingly and on restricted basis. Traditionally, such courses have been cramped and limited in scope, and relatively seldom have they been able to burst original bounds. To compound this difficulty on the other hand, subject content and legal responsibilities facing the practicing auditor have been on a constant expansive march resulting from new and developing problems and procedures, and from findings and promulgations of the American Institute of Accountants, the Securities and Exchange Commission, the Courts Orientation, not peculiar to the subject matter of auditing alone, may be used to advantage in teaching any subject consisting of a large, intact system or pattern. It is the sound pedagogical approach of moving from the general to the particular. Such technique finds reflection in the financial statement approach employed so commonly in textbooks on elementary accounting.