Over
the past 21 months I have had the privilege of serving the Auditing Section
as Vice President-Academics and dPresident. During this time I have learned
a lot about the Auditing Section, how it works, and the services that it
offers to its members. I have discovered that the Auditing Section offers
many different services that should be useful to members with a variety
of interests. Some members (like me, two years ago) may not be aware of
all of these services, so I will use this message to highlight many of
the services provided by the Auditing Section.
For members interested in
auditing education, the Auditing Section offers a variety of paper sessions
and CPE sessions on educational topics at its Midyear, Annual and Regional
meetings. It offers publications such as the recent monograph, Curriculum
Innovation: Excellence in Audit Education. The Section’s Education
Committee is constantly working on projects that usually produce informative
reports that are distributed in some fashion, such as on the Section’s
web page. In addition, the web page provides links to a wide variety of
educational resources.
For members interested in
auditing research, the Auditing Section publishes Auditing: A Journal
of Practice & Theory. Research-oriented monographs such as Research
Opportunities in Auditing: The Second Decade are also published on
occasion. The Section offers numerous research paper sessions at its Midyear,
Annual and Regional meetings. It occasionally co-sponsors auditing research
conferences and sometimes publishes their proceedings in supplemental issues
of Auditing: A Journal of Practice & Theory. Through these activities,
the Section provides valuable opportunities for peer review of its members’
research. The Section also offers a useful research review service in the
“Have You Seen?” column that appears in The Auditor’s Report.
For members interested in
auditing practice and standard setting, the Section has a Practice Advisory
Council that reports to members on emerging issues in practice and attempts
to team practitioners and academics on projects to improve the delivery
of services in both areas. Watch for a major presentation by the PAC at
this year’s Annual Meeting. The Section also has an Auditing Standards
Committee that monitors auditing standard setting activities and reports
to members on these activities and their research implications. Members
are also regularly updated on Auditing Standards Board activities through
the “ASB Update” column in The Auditor’s Report. In addition, the
Section has recently initiated a column in The Auditor’s Report,
beginning in this issue, on the practice implications of auditing research
findings. A current project of the Auditing Section, sponsored by the Institute
of Internal Auditors and headed by Jane Mutchler, involves an analysis
of standards of independence and objectivity around the world, and will
result in the publication of a monograph summarizing the findings.
The Auditing Section frequently
engages in projects that have joint implications for education, research
and practice. One example is the recent monograph Auditing Practice,
Research and Education: A Productive Collaboration. Another example
is the recent special task force report on “Future Audit, Attest, and Assurance
Services.”
For members interested in
Continuing Professional Education, the Auditing Section offers various
CPE sessions at its midyear, annual and regional meetings. For members
interested in networking with other people with similar interests, the
Section’s meetings, web page and newsletter provide ample opportunities.
Finally, for members interested in serving their fellow members and taking
a leadership role in the field of auditing, the Auditing Section has numerous
ongoing activities, committees, and so forth, most of which will be looking
for volunteers in the near future. If you would like to volunteer, contact
me or another member of the Executive Committee at the annual meeting and
let us know where your interests lie.
All this for annual dues
of $15! And no, we’re not planning to ask you for a dues increase in the
foreseeable future. The Auditing Section is quite a bargain, don’t you
agree?
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