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Purpose and Objectives of the Auditing Section


Education

  • The Educational Committee of the Section coordinates educational activities for the Section.

  • Sponsor continuing professional education (CPE) workshops at the annual and regional meetings.

  • Sponsor education-related presentations at the annual and regional meetings. Distribute audit education-related information in The Auditor's Report.

  • Sponsor the "Outstanding Audit Educator Award".

  • Sponsor education sessions at the Mid-Year Meeting of the Section.

Research

  • The Research Committee has the responsibility for coordinating the Section's research activities.

  • Publish Auditing: A Journal of Practice & Theory twice a year.

  • Sponsor CPE sessions at annual, mid-year and regional meetings related to audit research methodologies.

  • Distribute audit research-related information in The Auditor's Report .

  • Sponsor the "Outstanding Auditing Dissertation Award".

  • Co-sponsor audit research symposia. Sponsor sessions on audit research at the Mid-Year Meeting of the Section.

Practice

  • The Vice Chair-Practice has the responsibility for coordinating the Section's professional activities.

  • Distribute practice-related information in The Auditor's Report.

  • The Auditing Standards Board Liaison Committee provides input concerning research findings and their implications for current and emerging issues considered by the Auditing Standards Board.

Global Perspective

The International Liaison Committee has the responsibility for coordinating the Section's international activities and relationships with international organizations.

Auditing: A Journal of Practice & Theory and The Auditor's Report - publish articles and columns with international implications for teaching, research, and practice.

Public Responsibility

  • Auditing: A Journal of Practice & Theory and The Auditor's Report - publish articles with public-policy implications.

The Section responds to documents issued by the Auditing Standards Board of the AICPA and other organizations through its various committees.