Abstract Audit education in the university accounting curriculum has not kept pace with the needs of new entrants to the auditing profession. This article describes an attempt at Brigham Young University to professionalize the auditing curriculum by expanding the typical one-semester auditing course to two required semester courses with an elective third course. The first course is basically conceptual, with emphasis upon the environment faced by auditors and an overview of the audit process. The second course is more procedural and emphasizes the development of audit skills. The third elective course pieces emphasis upon developing audit research skills. Learning objectives for the first two courses have been developed and are included in the appendix. Innovative audit education is needed to meet the challenges of auditing in the 1980s.
Jay M. Smith (Sat,) studied this question.