Abstract The objective of this research was to examine the coverage of 36 auditing topics required for an accounting degree. The analysis differentiates between three types of accounting degrees (BA, MA, MBA) and between AACSB accredited and nonaccredited programs. Potential effects of separate accounting accreditation on auditing education also were considered. The results indicate a need to broaden topics covered in undergraduate auditing textbooks. Surprising differences were observed between accredited and nonaccredited MBA programs. Accreditation standards and interpretations for accounting programs were found to be potentially beneficial in improving coverage of computer-related auditing topics.
Engle et al. (Tue,) studied this question.
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