The Auditing Section of the American Accounting Association gives greater attention to the area of auditing via objectives in three areas:
Education: To discuss, test and disseminate various ways of teaching auditing and audit-related topics.
Research: To encourage, facilitate, and publicize research interest and projects in the audit area.
Practice: To create an opportunity for closer association between the profession and those who instruct in the field.
In all of these objectives, auditing is defined in the broadest sense and is not limited solely to public accounting.