search query: @author Walters, D. / total: 8
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| Author: | Dunn, J. Walters, D. |
| Title: | A survey of auditing education in the UK. |
| Journal: | Managerial Auditing Journal (IAE)
1992 : VOL. 7:3, p. 3-7 |
| Index terms: | SURVEYS ACCOUNTING AUDITING UNITED KINGDOM UNIVERSITIES EDUCATION |
| Language: | eng |
| Abstract: | The article attempts to measure the way in which auditing is taught as an academic subject. A survey has shown that only 21 courses from 35 university degree courses in accounting include auditing; polytechnics offer a total of 24 degrees in accounting, of which only 11 include auditing. It is reported that despite the apparent similarities between syllabuses, auditing teachers approach the subject in many different ways. There is no obvious sign that courses are being constrained by the need to obtain exemptions from the examinations of professional accountancy bodies. There does appear to be an unexplained bias towards external audit, almost to the exclusion of internal and management audit. |
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