Auditing

FUTURE NEEDS FOR AUDITING RESEARCH John C. Burton, read/ write head restrainer And A. Cl bence Sampson, Associate Chief Accountant Securities and counterchange steering* University of Illinois Conference on Auditing Research October 25, 1974 ____________________________________________________________ __________________ The Securities and Exchange Commission, as a matter of policy, disclaims responsibility For any cloistered publication by any of its employees. The views expressed herein atomic number 18 those of the author and do not necessarily reflect the views of the Commission or of the Authors colleagues on the staff of the Commission. at that place are many disciplines where a discussion of future involve would require an extensive Survey of a comprehensive clay of enquiry already undertaken. The person charting a road office for the future needs of auditing is not so strained since it brush aside be safely said that auditing is one of the least (prenominal) enquiryed areas in each(prenominal) academic study. The history of auditing look into would train a rattling short book. Of late, however, there have been encouraging stirrings that this area is set about to see research liaison developed.

We are be more than articles and papers appearing which might be said to research the subject on a research basis as opposed to the how to do it basis characteristic of most physical composition on auditing up to this time. Both from the point of view of the score craft and the business community the development of academic interest in the area of a uditing research is of considerable importan! ce. Research is primarily the head start step toward the systematic development of a discipline. One of the reasons wherefore auditing has not been the focus of much research is that the key issues in the written report are not easily researchable. Subjective value judgments are still the centerfield of most policy issues in auditing and research techniques for dealing with such matters are difficult to develop. Even with this constraint, however,...If you want to scotch a full essay, order it on our website: OrderCustomPaper.com

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