Purpose and Objectives of the Auditing Section

Education:

  • The Educational Committee of the Section coordinates educational activities for the Section.
  • Sponsor continuing professional education (CPE) workshops at the annual and regional meetings.
  • Sponsor education-related presentations at the annual and regional meetings. Distribute audit education-related information in The Auditor's Report.
  • Sponsor the "Outstanding Audit Educator Award".
  • Sponsor education sessions at the Mid-Year Meeting of the Section.

 

Research:

  • The Research Committee has the responsibility for coordinating the Section's research activities.
  • Publish Auditing: A Journal of Practice & Theory twice a year.
  • Sponsor CPE sessions at annual, mid-year and regional meetings related to audit research methodologies.
  • Distribute audit research-related information in The Auditor's Report .
  • Sponsor the "Outstanding Auditing Dissertation Award".
  • Co-sponsor audit research symposia. Sponsor sessions on audit research at the Mid-Year Meeting of the Section.

Practice:

  • The Vice Chair-Practice has the responsibility for coordinating the Section's professional activities.
  • Distribute practice-related information in The Auditor's Report.
  • The Auditing Standards Board Liaison Committee provides input concerning research findings and their implications for current and emerging issues considered by the Auditing Standards Board.

Global Perspective:

The International Liaison Committee has the responsibility for coordinating the Section's international activities and relationships with international organizations.

Auditing: A Journal of Practice & Theory and The Auditor's Report - publish articles and columns with international implications for teaching, research, and practice.

Public Responsibility:

  • Auditing: A Journal of Practice & Theory and The Auditor's Report - publish articles with public-policy implications.

Journal

Auditing: A Journal of Practice & Theory

Auditing: A Journal of Practice & Theory (AJPT) is available electronically to members of the Auditing Section. If you are a AAA member and would like to join the Auditing Section, please contact AAA Headquarters.

AJPT Citation Indices (Updated 12/2018):
Impact Factor: 2.409
CiteScore: 2.55
SNIP: 2.088
SJR: 1.710
h5-index: 37

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Current Issues in Auditing

Current Issues in Auditing is published by the Auditing Section of the American Accounting Association. To promote timely, widespread dissemination of ideas to the academic and practice communities, the journal is published online and is free to all interested parties.

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Midyear Meeting

Save the date!

Please make plans to join us for the 2020 Auditing Section Midyear Meeting which will be held in Houston, Texas at the Hyatt Regency Houston on January 16-18, 2020.

Research

»The AICPA wants to support your research efforts: If you're planning research into private company assurance
topics, the AICPA’s Assurance Research Advisory Group (ARAG) wants to help you make it happen. The ARAG provides approved research teams with access to firm personnel, peer reviewers and up to $10,000 in funding. This year, the group is interested in supporting research on:  

-The key challenges faced by practitioners when considering materiality in attestation engagements that involve aspects of subject matters that cannot be quantifiably measured.
-Levels of assurance obtained by practitioners in relation to limited assurance (review) versus reasonable assurance (audit) engagements

For more information on these topics, review the call for interest.

To apply, please submit a one-page summary of your research plan through our online submission form submission form by July 12, 2019. In developing a research plan summary, you may wish to use the ARAG research plan summary template as a guide. Feel free to send any questions to arag@aicpa.org.