The Auditors Report

AICPA Academic Fellow Program Announcement

The AICPA’s Audit and Attest Standards team has reinstituted its academic fellow program, and is searching for a candidate to join the AICPA staff as early as January 1999, or subsequently. In its report, Horizons for the Auditing Standards Board: Strategic Initiatives Toward the Twenty-First Century, published in December 1997, the Auditing Standards Board (ASB) outlined an ambitious work plan for the next several years, and identified the need for the increased participation of Academe.

The principal responsibilities of the academic fellow are to identify and accumulate research relevant to the ASB’s projects, and to analyze and distill the results of that research. Projects identified in Horizons include continuous auditing, attestation (to facilitate the development of new assurance services), virtual organizations and outsourcing, and international standards. In addition, the fellow will monitor current research activities related to ongoing auditing and attestation issues, such as fraud and going concern. The fellow will be involved with selected ASB, subcommittee, and task force meetings by presenting relevant findings and participating in deliberations.

Ideal candidates are professors (assistant, associate or full) with established research records that are able to qualify for a one-year sabbatical and work in the AICPA’s New York offices. Interested professors should contact Thomas Ray, AICPA Director—Audit and Attest Standards; (212) 596-6006; tray@aicpa.org for more information. Horizons is available on the AICPA’s web site at www.aicpa.org.

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