Auditing Section
American Accounting Association

The Auditing Section: Reflections on a Fourteen Year History
D. Dewey Ward - Historian - August, 1990
Foreword, Prelude and Introduction

I am very pleased that D. Dewey Ward of Michigan State University has agreed to have his historian's report, distributed at the annual meeting in Toronto, published in The Auditor's Report. This issue includes his introduction, and subsequent issues will "unfold" the major sections of the history. Such a multi-part presentation seems particularly appropriate to remind us throughout the year of the American Accounting Association's 75th Anniversary, and Al Aren's plans for celebration throughout the year. Thanks Dewey!

Prelude

In August 1988, the Executive Board of the Auditing Section acted on a recommendation of the Task Force Without Portfolio (1987) to appoint a historian for the Section. One factor suggesting the need for such a position was the lack of continuity as leadership of the Section passed from one executive officer group to another. Because elected officials served only one year, many of the details having to do with daily operations and much of the history (with history defined as anything predating the last three years) of the Section managed to "slip through the cracks". Often, newly elected officer groups would experience some training inefficiency in the early days of their short tenure due to the lack of a formalized history of the Section's activities. As an example, this report includes reference to several activities begun by the Section, performed for a while and lost by the wayside. Further, there was no concentrated effort to collect and keep central to the current officer group a set of the important documents (current and historical) that are key to the Section's creation and ongoing operations. Each Executive group relied upon the Operating Manual for National Officers and Regional Chairpersons. This manual was useful for learning the fundamentals of the Section, however it was updated, at most, only biennially. The position of Historian incorporates an ongoing responsibility for identifying and preserving the important details of Section activities and operating procedures.

One of the first assignments to the Historian was to help define the role and responsibilities of the Historian position. That effort is ongoing. There are many questions that have not been resolved. One such question is "What are the Historian's reporting responsibilities to the membership, particularly at the annual meeting?" That question will be answered by the end of the current Historian's term; August, 1991. For the time being, this "report" must suffice. It is a collection of miscellaneous facts and reflections (without definitive rhyme, reason or style) on the fourteen year history of the Section.

Much of the information contained here is taken from past issues of the Section's newsletter, The Auditor's Report. Gratitude is expressed to the present and prior editors of the newsletter for their efforts which have facilitated gathering of this information. Also, a special note of thanks to Jack Krogstad for his article, "The Section's First Five Years in Retrospect", which appeared in The Auditor's Report, Summer, 1983. Further, the Operating Manual is an invaluable resource for the Executive officers and for this Historian. Thanks to Jim Loebbecke who prepared the initial version of this manual and to the several Vice Chairpersons from Practice who were responsible for updating it. Finally my graduate assistant, Robert Allen, was a tremendous asset in data gathering and editing.

Introduction

The Auditing Section was organized at the AAA meeting in Atlanta in 1976 and shortly thereafter, began publishing The Auditor's Report. The Section quickly established itself by drawing up Bylaws and offering CPE programs at regional and national AAA meetings. The purpose of the Auditing Section, as specified in the Bylaws and Operating Manual is to give greater attention to auditing. This gives members of the AAA with special interest in the subject area of auditing an opportunity to focus their interest and activities in the chosen discipline. To fulfill the stated purpose, the Section's Bylaws have established objectives in three areas:

1. Education to discuss, test, and disseminate various ways of teaching auditing and audit-related topics.
1. to foster the development and study of teaching methods and aids and to give publicity thereto;
2. to review and evaluate teaching materials submitted for such purposes; and
3. in general, to strive to improve the effectiveness and efficiency of instruction in this area.
2. Research to encourage, facilitate, and publicize research interests and projects in the audit area.
1. to communicate interests, intentions and actual work-in-process in the area and, if possible, assist in obtaining seed money;
2. to identify areas in need of research; and c. to give opportunity for public exposure of research results through Association sessions (annual, regional, and even special ones devoted solely to auditing) and publications (including working papers and even a separate journal for auditing, if warranted).
3. Profession to create an opportunity for closer association between the profession and those who instruct in the field.
1. to provide a medium through which each can become better acquainted with others' problems and successes;
2. to create, in general, a better climate for interchange between the two groups; and
3. to offer a formal medium through which greater cooperation may be achieved.

Since its organization, the Section has worked to address the three designated areas by establishing a variety of structural committees and positions. This organizational structure has carried out a wide array of activities for the benefit of the members.

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