Section President Jane Mutchler has asked the Education Committee to survey the Section members to collect information about what the section members are doing in their various auditing courses. The survey information will be used to help the Education Committee and the Program Committees develop programs for future annual and midyear meetings. The survey data will be published in summary form in a future edition of The Auditor's Report.

Note: For purposes of this survey, we have defined "coverage" as activities/readings/lectures/assignments taking at least 30 minutes of student time. 

1. We are primarily interested in audit topic coverage beyond the first or introductory auditing course. Accordingly we have defined the first or introductory auditing course as covering the following topics:

• An overview of the auditing profession
• Professional ethics and the rules of conduct
• Legal liability
• Discussion of audits, reviews and compilations
• The audit process (including audit objectives, evidence, documentation, audit planning, analytical procedures, materiality and risk, internal controls and test of controls, tests of details of balances, sampling, an introduction to information technology, audit of the financial statement cycles, completing the audit, reporting, attestation engagements and an introduction to operational/internal auditing).
  

A. Do you cover statistical sampling in the introductory auditing course? No_____ Yes_____ If yes,  hours_______.

B. We have listed a number of auditing topics below but recognize that our list may be incomplete. Please indicate for each topic that is listed below the coverage, in approximate number of hours, of that topic in an advanced auditing course (beyond the first or introductory course).

• Audit tools such as: paperless audit programs No___ Yes___ If yes,  hours_____
• Data extraction and analysis tools No___ Yes___ If yes,  hours_____
• Auditing Internet commerce No___ Yes___ If yes,  hours_____
• Assurance services No___ Yes___ If yes,  hours_____
• Current topics No___ Yes___ If yes,  hours_____
• Environment auditing No___ Yes___ If yes,  hours_____
• Ethicsv - expanded No___ Yes___ If yes,  hours_____
• Expert systems No___ Yes___ If yes,  hours_____
• Forensic accounting No___ Yes___ If yes,  hours_____
• Fraud auditing No___ Yes___ If yes,  hours_____
• Governmental auditing No___ Yes___ If yes,  hours_____
• International auditing No___ Yes___ If yes,  hours_____
• Internal auditing No___ Yes___ If yes,  hours_____
• Information systems risk assessment and auditing No___ Yes___ If yes,  hours_____
• Legal environment (advanced topics) No___ Yes___ If yes,  hours_____
• Not-for-profit auditing No___ Yes___ If yes,  hours_____
• Research in auditing - Academic No___ Yes___ If yes,  hours_____
• Research in auditing - Professional; researching standards; etc. No___ Yes___ If yes,  hours_____
• Statistical sampling No___ Yes___ If yes,  hours_____ 
• Other (please describe any topics you wish to add to the list indicating hours spent):

 2. Are you using audit simulations? Please indicate course level and type.

• Intro Course____ Advanced Course____ SCAD No___ Yes___
• Intro Course____ Advanced Course____ Arens & Kerr No___ Yes___
• Intro Course____ Advanced Course____ Other ________________

Do you use cases? Please indicate course level and type/source.

• Introductory course No___ Yes___ Extent_____

Source (including self-developed):

• Advanced course No___ Yes___ Extent_____

Source (including self-developed):

• Advanced course No___ Yes___ Extent_____

Source (including self-developed)

 

3. Are you using an innovative approach (for example, teaching a course over the Internet, using the Internet extensively in a course, teaching using compressed video conferencing) to teach auditing at any level that you would like to share? If so, please describe so that we can share it with the Section.

4. Please list any activities that you think the Education Committee should undertake to further the interests of the members of the Section.

5. What education topics would you like to see offered at the annual meeting or the midyear meeting (for example, evaluation methodologies).

6. Please provide any other information that you think would help the Education Committee better serve the members of the Auditing Section.

7. Number of 3-credit hour, one quarter or one semester courses in auditing taught at your institution in addition to Introductory Auditing?

 Average class sizes?

• Introductory Auditing No. ______
• Other (name of course)________________________________________ No._____
• Other (name of course) ________________________________________No._____
• Other (name of course) ________________________________________No._____
• Other (name of course)________________________________________ No._____

8. Your name and institution (optional).

Please mail your reply by July 14, 1997 to W. Morley Lemon, School of Accountancy, University of Waterloo, Waterloo, Ontario N2L 5M1 Canada or fax it to W. Morley Lemon, School of Accountancy, (519) 888-7562.

Thank you,

The Education Committee

Auditor's Report Contents Page

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Date Last Updated: August 14, 1997