The development of trainee auditors' skills in tertiary education

Christine V. Helliar, Elizabeth A. Monk, Lorna A. Stevenson

    Research output: Contribution to journalArticlepeer-review

    Abstract

    This research examines the skills that practitioners, academics and students think are important for trainee auditors to possess for a successful auditing career. The research is based on the educational theories of experiential learning and information-processing. These theories suggest that graduates expecting to go into the auditing profession should have: (i) some concrete experience upon which to base an understanding of the techniques that they will be expected to learn once they begin audit work; and (ii) an understanding of basic constructs upon which new learning can be applied and built to then be able to critically examine and question the evidence that is presented to them on an audit. This study investigates the teaching methods that are used at UK universities on accounting degree programmes and assesses whether these two objectives are being met.
    Original languageEnglish
    Pages (from-to)185-202
    Number of pages18
    JournalInternational Journal of Auditing
    Volume13
    Issue number3
    DOIs
    Publication statusPublished - Nov 2009

    Keywords

    • transferable skills
    • audit education
    • learning cycle
    • educational theory
    • information processing theory

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