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Audit education and the real-time economy

Vasarhelyi, MA and Teeter, RA and Krahel, JP (2010) Audit education and the real-time economy. Issues in Accounting Education, 25 (3). 405 - 423. ISSN 0739-3172

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Abstract

The real-time economy (RTE) changes the way accounting information is received, processed, and analyzed. Consequently, it drives demand for auditors who possess enhanced skills and attitudes. Unsurprisingly, the current generation of auditing students expects to be well prepared when entering the profession and facing these new challenges. Auditing educators have the unique opportunity to assume a leading role and empower modern auditors, arming them with the best weapons available to combat error and fraud. This position paper discusses the changing function of the auditing profession, analyzes the advancement of auditing technology featuring continuous auditing and monitoring, and identifies three primary attributes (attitudes, technical competences, and behaviors) that will define the RTE auditor. For each of these attributes, this paper identifies educational media (or instructional tools) that may be incorporated into auditing curricula as a way of introducing and developing these skills.


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Details

Item Type: Article
Status: Published
Creators/Authors:
CreatorsEmailPitt UsernameORCID
Vasarhelyi, MA
Teeter, RAryan.teeter@pitt.eduRTEETER
Krahel, JP
Date: 1 August 2010
Date Type: Publication
Journal or Publication Title: Issues in Accounting Education
Volume: 25
Number: 3
Page Range: 405 - 423
DOI or Unique Handle: 10.2308/iace.2010.25.3.405
Schools and Programs: Joseph M. Katz Graduate School of Business > Business Administration
Refereed: Yes
ISSN: 0739-3172
Date Deposited: 13 Sep 2012 14:44
Last Modified: 02 Feb 2019 15:55
URI: http://d-scholarship.pitt.edu/id/eprint/14099

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