As with the accounting field in general, auditing continues to see significant changes in principles and procedures. Additionally, as information technology continues to advance, the way we conduct audits can change. It is important to keep up with trends in our industry to prepare for the future of auditing. We also need to be familiar with the pitfalls of auditing. We should focus on audit quality and learn from prior audit failures.
Search the internet or the Shapiro Library to find a scholarly article related to current trends in auditing or audit failures. Summarize the article and provide the link.
- If you chose an article related to trends, what trend do you find most concerning and why?
- If you chose an article related to an audit failure, explain why the audit failure occurred and provide at least one suggestion on how the audit failure could have been avoided.
Explain how the article you presented confirms or changes your opinion on the current climate in auditing.
In your responses to peers, choose posts that present an article different from the one you presented in your initial post. What information presented in their posts do you find most interesting? After reviewing the article link they have provided, address one of the following:
- If they presented an article related to trends, how do you think the trend will impact external auditing in the future?
- If they presented an article related to an audit failure, do you agree or disagree with how the failure could have been avoided? What other suggestions do you have related to avoiding the failure?
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