A rationale for including operational auditing as amajor component in the primary auditing course,as well as in subsequent courses, in the auditingcurriculum is developed. Reports and statementsfrom professional groups and commissions, togetherwith accounting education literature, provide aprimary resource. Problems in the auditingcurriculum are identified, learning style theory andthe education of accountants is explored and theobjectives to provide support to achieve theeducational goals identified by the variousconstituencies are presented.
Managerial Auditing Journal – Emerald Publishing
Published: Feb 1, 1991