Mission Statement

The mission of the Auditing Section of the American Accounting Association is to foster excellence in the teaching, research and practice of auditing and assurance services.

Shared Values

The members of the Auditing Section are committed to:

• Rigorous, leading-edge auditing and assurance services research.

• Rigorous, leading-edge auditing and assurance services education.

• The integration of high quality research, education and practice.

• Sharing knowledge and open communications within a learning community. Visionary thinking and innovation.

• Integrity, high ethical standards, and the public interest.

• Fostering interaction between the academic and practice communities.

Distinctive Competencies

In auditing and assurance services research: Intellectual capabilities, resources and institutional structures to support the planning, execution, peer evaluation and communication of auditing and assurance services research.

In auditing and assurance services education: Intellectual capabilities, resources and institutional structures to support the development, peer evaluation, and sharing of educational materials, curricula, teaching methods and professional development in auditing and assurance services.

In auditing and assurance services practice: Intellectual capabilities, resources and institutional structures to support innovation, critical analysis and improvement of auditing and assurance services practice and professional standards.

Strategic Support Services

In section membership services and management: Leadership capabilities, resources and institutional structures to provide effective and efficient support for member activities, communication, and networking.