New Developments in The Auditor’s Report

In an effort to continue the tradition of providing relevant and useful information in The Auditor’s Report, the following columns/features will appear regularly in future issues of the newsletter. I have provided brief descriptions of these items, and some examples of these have already appeared in recent issues. Anyone who has an idea that would fit into one of these categories is welcome to share that with me.

• Innovations in Audit Education —Content
  This column will focus on topics (or specific aspects of topics) that are not typically included in an auditing course. An example of this is the article in this issue, “Integrating Computer-Assisted Audit Tools in your Audit Course,” by Jeanine Leonard, Tim Louwers, and Alicia Rieffel.
• Innovations in Audit Education —Instructional Methods
  This column will focus on new and innovative ways of helping students learn. An example of this type of article is “A Course in IS Assurance: Collaborative Discovery Learning Online,” by A. Faye Borthick. That article appeared in the Fall 1998 edition of the newsletter.
• Innovations in Assurance Practice
  This column will focus on new developments in the area of assurance services. Jerry Sullivan, VP—Practice of the section, and I will be working together in this area.
• Innovations in Assurance Research
  Articles in this column will involve, but will not necessarily be limited to, research methods and topics.
• Practice Implications of Auditing Research
  The article in this issue, “The Role of Internal Audit in the Financial Statement Audit Process,” by Mario Maletta and Audrey Gramling represents the third installment in this series. The two previous articles in this series appeared in the Summer 1998 and Fall 1998 issues.

These columns/features will appear as regularly as possible, subject to space constraints and the ability of the editorial team to develop articles of interest to the readership in each of the above areas. In addition to the items mentioned above, three regular items will continue to be included in each edition. These are: “REPORT OF THE PRESIDENT,” “HAVE YOU SEEN…?” and “ASB Update.” As always, other items of interest submitted to the editor will be considered for publication.

Gary P. Braun, Editor

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