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A Structured Pedagogy For Integrating Generalized Audit Software Into The Auditing Curriculum

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  • Nirosh Kuruppu

Abstract

The usefulness of generalized audit software in increasing both the efficiency and effectiveness of audits has been well recognized. Consequently, there has been an increasing trend especially during the past five years towards incorporating audit software into the chapters of many of the mainstream textbooks on auditing. Consistent with this trend, changes have been made to the auditing curriculums of many business schools. However, precious little guidance is available to instructors on how to best incorporate and introduce students to generalized audit software as part of the auditing curriculum. This paper attempts to fill this gap by delineating a tested pedagogy that has been successfully implemented at an AACSB accredited business school for introducing students to generalized audit software.

Suggested Citation

  • Nirosh Kuruppu, 2012. "A Structured Pedagogy For Integrating Generalized Audit Software Into The Auditing Curriculum," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 4(1), pages 113-121.
    • Handle: RePEc:ibf:beaccr:v:4:y:2012:i:1:p:113-121
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    Cited by:

    1. Nirosh Kuruppu & Peter Oyelere, 2017. "An Examination Of Students’ Attitudes And Perceptions Towards Incorporating Computer Assisted Audit Techniques In An Undergraduate Auditing Course," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 11(3), pages 55-71.

    More about this item

    Keywords

    generalized audit software; computer-assisted auditing techniques; audit command language (ACL); auditing curriculum;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • I29 - Health, Education, and Welfare - - Education - - - Other
    • C88 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Other Computer Software

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