Committee and Subcommittee Responsibilities

Structure And Charges Of Standing Committees January 2001

General Guidelines for Auditing Section Committees

  1. Committee members are appointed by the Vice President-Academic.

  2. Committee Size – Large committees tend to be cumbersome and often create significant coordination difficulties. Therefore committees should have no more than 7 members (i.e., Chairperson and 6 member), unless there are specific reasons for more members. Chairpersons should obtain the approval of the Vice President-Academic if they want to have a larger committee.

  3. Terms of Service – Committee members serve terms of office of one to three years. If the term of office is more than one year, a reappointment is required each year. Where multiple year terms are involved, appointments should be made such that some members carry over from the previous year (normally one-third of the committee will be replaced each year). Chairpersons may be appointed for one or two year terms. In some cases, the chairperson position may follow a three-year pattern of Vice-Chair, Chair and Past-Chair.

  4. Committees should be encouraged by their XC liaison to post committee yearly agendas (or objectives) and committee reports on the Auditing Section web site. All postings to the web site should have prior approval by the XC liaison.

  5. Committee Liaison Process

A. Prior to appointing committee members, the Vice President-Academic should contact each Executive Committee Liaison and discuss plans for the coming year for each committee. The Vice President-Academic should inform the Liaison of any special tasks that he/she may have in mind for particular committees. For committees without special tasks, the Vice President-Academic and the XC Liaison should discuss plans for the committee.

B. XC Liaisons should contact their committee chairperson by September 1 to:

•    offer help and contact with XC as needed

•    discuss charges if needed

•    explain that 2 brief interim reports (due December 15 and April 15) and a final report (due July 15) are to be emailed to the XC Liaison for distribution to the XC. Reports should include

•    goals

•    plans,

•    progress to date

•    any issues needing XC attention

C. Send reminders to committee chairpersons about due dates for reports six weeks prior to due date (November 1, March 1 and June 1) and two weeks prior to the due date (December 1, April 1 and May 15).

D.  Be prepared to present reports of committees at the XC meeting in August.

Auditing Standards Committee

Structure: Members appointed for three-year terms, with one-third of committee membership rotating on/off each year. The Chair also serves for three years (first year as vice-chair, second year as chair, and third year as past chair).

Charge: To foster interaction between the Auditing Section and auditing standard-setting bodies, including the Public Company Accounting Oversight Board (PCAOB), the Auditing Standards Board (ASB), the International Auditing and Assurance Standards Board (IAASB), and the Institute of Internal Auditors, (IIA), the committee will:

  1. Issue comment letters on selected proposed audit standards issued by the PCAOB, ASB, IAASB, IIA, and others. The committee will prepare such letters for submission to the appropriate standard-setter, posting on the Section web site, and publication in The Auditor's Report.

  2. Sponsor a panel session at the Midyear meetings to expose attendees to issues facing auditing standard-setters.

  3. Provide input to Section members on the auditing research implications of projects that are on the agendas of these standard-setting bodies.

  4. Monitor auditing research for indications of problems with existing auditing standards.

  5. Stimulate research activities on issues that are expected to be of interest to these standard setting bodies.

  6. Where possible, provide ad hoc reports at meetings of these standard-setting bodies on research findings that suggest potential changes in standards.

  7. Communicate the progress and results of committee activities to Auditing Section members in appropriate ways, including, but not limited to, the presentation of a brief report at the Section's annual business meeting.

CPE Committee

Structure: The Committee will consist of three members each of whom are appointed for three-year terms. Each member will serve in the first year as Vice-chairperson, in the second year as Chairperson, and third year as Past Chairperson.

Charge:

  1. Provide information to Auditing Section Regional Coordinators and to AAA Regional Program Chairs to assist them in structuring auditing-related CPE activities at the regional level.

  2. Arrange for and administer a CPE session in conjunction with the Auditing Section Mid-Year Meeting.

  3. Arrange for one or more auditing-related CPE sessions in conjunction with the AAA Annual Meeting.

  4. Interact with the Auditing Section's Education, Research, and Auditing Standards Liaison Committees, and with the American Accounting Association's Director of Faculty Development, as appropriate to carrying out the activities in items 1 to 3.

  5. Present a brief report on CPE activities at the Section's annual business meeting.

Education Committee

Structure: Members appointed for three-year terms, with one-third of committee membership  rotating on/off each year. The Chair also serves for three years (first year as vice-chair, second year as chair, and third year as past chair).

Charge:

  1. Foster the development of teaching materials and methods for the improvement of auditing education.

  2. Foster the integration of auditing research findings into auditing teaching materials and curricula.

  3. Foster research on the effectiveness and efficiency of alternative approaches to auditing education.

  4. Complete education;related projects assigned by the Section President and/or Executive Committee.

  5. Interact with the American Accounting Association's Accounting Education Advisory Committee, and with the Auditing Section's CPE Committee, as appropriate to carrying out the activities in items 1-4.

  6. Communicate the progress and results of Committee activities to Auditing Section members in appropriate ways, including but not limited to the presentation of a brief report at the Section's annual business meeting.

Research Committee

Structure: Members appointed for three-year terms, with one-third of committee membership rotating on/off each year. Chair appointed for two-year term.

Charge:

  1. Investigate and promote opportunities for auditing and assurance research.

  2. Foster innovations in auditing and assurance research.

  3. Facilitate the communication of auditing and assurance research findings to members of the practice community.

  4. Complete research-related projects assigned by the Section President and/or Executive Committee.

  5. Interact with the AAA Research Advisory Committee.

  6. Interact with the Auditing Standards Committee concerning their research activities.

  7. Communicate the progress and results of Committee activities to Auditing Section members in appropriate ways, including but not limited to the presentation of a brief report at the Section's annual business meeting.

Nominating Committee

  1. Obtain at least two names to be placed in nomination for the following offices:

    • a. Vice President- Academic

    • b. Vice President - Practice (can be re-selected for a second term)

    • c. Secretary

    • d. Treasurer

  2. Select two retiring regional chairmen to serve on the Nominating Committee in the ensuing year.

  3. Issue report of nomination to President by May 1.

Communications Committee

Structure And Charge As Of January 1998

Structure:  Members appointed for three-year terms.  Chair appointed for two-year term.

Charge:

  1. Responsible for maintenance of the Auditing Section's web-site.

  2. Responsible for oversight of the electronic dissemination of the Auditing Section's newsletter.

  3. Assess the cost and feasibility of electronic dissemination of the Auditing Section's journal and other reports, studies, and administrative communications.

  4. Interact/liaison with the appropriate representatives of the American Accounting Association (to be identified) on issues related to association-wide use of electronic forms of communication.

  5. Work with the Education Committee to monitor the development and use of distance learning models and report emerging trends to the members of the Auditing Section.

  6. Foster innovations in the use of electronic forms of communication that will enhance the Auditing Section's ability to achieve its strategic objectives.

  7. Communicate the progress and results of Committee activities to Auditing Section members in appropriate ways, including but not limited to the presentation of a brief report at the Section's annual business meeting.

*The Auditing Section's web-site can be found at:  /audit/

MEMBERSHIP & REGIONAL COORDINATOR COMMITTEE

Structure: The committee will consist of a Chairperson, Vice-Chairperson and a Regional Coordinator from each region (one of the Regional Coordinators will also serve as the Vice-Chairperson). At the discretion of the Executive Committee other members may be appointed (e.g., from practice or from regions outside the USA). The Vice-Chairperson will serve a one-year term and will ordinarily be appointed the Chairperson in the year following service as a Vice-Chairperson. Members will normally serve one-year terms. However, the Chairperson may serve for a total of two years, one year as a Regional Coordinator and Vice-Chairperson and a second year as Chairperson. When it is feasible, the Regional Coordinator should be from the University that is hosting the Regional AAA Conference.

Charge: Recognizing that the Auditing Section can have the greatest impact on the development and practice of auditing by maintaining a large and diverse membership, the Committee shall endeavor to maintain a membership that includes academicians, practicing auditors, and other individuals with a vested interest in auditing research and practice.  To accomplish this, the committee is responsible for planning and implementing membership-enhancing activities. The Committee is also responsible for planning programs that will enhance auditing research, teaching and/or practice in each of the AAA Regions.

Duties Of The Chairperson

The Chairperson of the Membership and Regional Coordinator Committee is responsible for developing annual plans to increase Auditing Section membership and coordinating the implementation of those plans at both the national/international level and at the regional level. In addition, the Chairperson will assist Regional Coordinators’ activities and monitor results. More specifically, the Chairperson is responsible for the following activities: 

  1. Monitor the membership of the Auditing Section and prepare an annual analysis of the Auditing Section's membership list (current membership lists and a list of schools by Region may be obtained from the AAA office.) for the Executive Committee of the Section.

  2. Monitor activities of each Regional Coordinator. Make sure that all Regional Coordinators are aware of their duties and that they submit an activity report by July 1. Compile these reports and submit an overall committee report to the Vice President-Academic prior to the annual meeting in August.

  3. Work with Regional Coordinators to develop, update, and distribute brochures and materials to invite and encourage prospective members to join the Section. The Chairperson should assist Regional Coordinators in encouraging participants at American Accounting Association Regional meetings to join the Section.

  4. Interact with the Section's Practice Advisory Committee to identify ways to better serve the Section's members from practice, and to enlarge membership from the practice community.

  5. When requested, present a report on Auditing Section membership composition and trends and on Membership Committee activities at the Section's annual business meeting.

  6. Groom the Vice-Chairperson for succession to Chairperson position.

Duties Of Regional Coordinators

Regional Coordinators serve as members of the Membership and Regional Coordinators Committee. One Regional Coordinator shall serve as the Vice-Chairperson of the Membership and Regional Coordinators Committee and shall assume the Chairperson position in the year following his/her term as Vice-Chairperson. Each Regional Coordinator is responsible for assisting the Chairperson of the Committee in developing annual plans to increase Auditing Section membership and in implementing those plans in his/her region. In addition, each Regional Coordinator is responsible for making sure that auditing research, education and practice are well represented in the programs at AAA Regional Meetings. With respect to the AAA Regional Meetings, Regional Coordinators are responsible for performing the following specific activities: 

  1. Contact the AAA Regional Program Director for their Region by September 15 of the year prior to the Regional Meeting. The purposes of this contact are: (1) to offer help in reviewing auditing papers and (2) to indicate to the Regional Program Director that you would like to develop at least one auditing-related session (paper or panel session) at the Regional Meeting.

  2. Develop a proposal for one or more auditing sessions for the regional meeting and submit that proposal to the AAA Regional Program Director. Paper or panel sessions can be proposed on auditing education, research or practice. One of the sessions could be a CPE session held prior to the Regional Meeting.

  3. Implement Auditing Section membership-enhancement activities that have been developed by the Membership and Regional Coordinators Committee. Any Regional Coordinator who desires to develop a membership-enhancing activity for their Region alone, should obtain the approval of the Chairperson of the Membership and Regional Coordinators Committee. Current membership lists and a list of schools by Region may be obtained from the AAA office.

  4. Consider the following activities in conjunction with the regional meeting (in addition to all above):

    • a. Special sectional meeting

    • b. Invitation to one of the officers to attend on behalf of the Section

    • c. Invitation to practitioners to participate

  5. Prepare a report covering the region’s activities. This report should be submitted to the Chairperson of the Membership and Regional Coordinators Committee by July 1.

Regional Coordinators may appoint an Assistant Regional Coordinator to help perform their duties. If such an appointment is made, the Regional Coordinator should notify the Chairperson of the Membership and Regional Coordinators Committee and the Vice President-Academic. The latter should then send a letter appointing the Assistant Regional Coordinator.

Journal

Auditing: A Journal of Practice & Theory

Auditing: A Journal of Practice & Theory 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.

Auditing: A Journal of Practice & Theory is indexed in the Social Science Citation Index, which is included in the Web of Science.

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Midyear Meeting

January 11-13, 2018 – Hilton Portland & Executive Tower Portland, Oregon
Please mark your calendar!

Click here for more information

#AuditProud [Save the date: September 28]

As a part of its Discover Audit initiative, the Center for Audit Quality (CAQ) is coordinating the third annual
#AuditorProud social media day on Thursday, September 28, 2017. On #AuditorProud Day, we celebrate the
audit profession, and help raise awareness about the many opportunities and benefits a career in audit can offer.
The social media event brings together individuals who are helping to educate and train the next generation of
audit professionals, students interested and considering a career in the profession, current and former auditors,
and those who work with auditors. On September 28th, we want to celebrate the audit profession and encourage
students and others to learn more about the world of opportunity a career in audit can offer.

See the toolkit that contains all the information you need so that your university/college can join the conversation on
#AuditorProud Day.

Research

» Audit Section AJPT/PCAOB Initiative: The goal of this initiative is to encourage theoretically-based, yet practice-relevant, research scholarship in the many aspects of external and internal auditing utilizing the PCAOB’s standards-setting agenda and Standing Advisory Group meetings, and the topics covered therein as substantive motivation for creative and innovative research that seeks to make a practical difference to the regulation and practice of auditing. See the linked document for specific instructions for submitting articles to AJPT under this initiative.

» Audit Section Research (ASR) Database: A Database of Auditing Research - Building Bridges with Practice


Articles published by or commissioned by the research committee in 
The Auditor's Report:

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Journal

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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