An Appraisal of the Teaching and Study of Auditing.

Abstract The article informs that the steady appearance of new text-books on auditing is a indication that the study of the subject has an assured place in accounting courses and business schools. It can perhaps also be reasonably inferred that the general similarity in distribution of space to aspects of auditing in The major textbooks indicates a general consensus among writers and teachers regarding the proper field of enquiry and the stress to be laid on various parts of the subject, There are, however, some voices critical of the way it is frequently taught and even critical of granting it a place in undergraduate accounting studies. In Australia there was some feeling at the 1962 meeting of accounting teachers' that auditing along with other purely professional work in accounting should be deferred to master's degree level, or at any rate until alter taking the bachelor's degree. In a number of places, the exposition of each book becomes quite conversational, dispensing advice on how the professional auditor should conduct himself, and indicating the respectability of his activities. Typically, the auditor is a respected member of the business community and frequently holds important civic posts. His counsel is sought by business men, and, indeed, many members of the profession have transferred to business and occupy important management positions.