FUTURE NEEDS FOR AUDITING RESEARCH John C. Burton, read/ draw up head control And A. Cl bence Sampson, Associate Chief Accountant Securities and veer citizens committee* University of Illinois Conference on Auditing Research October 25, 1974 ____________________________________________________________ __________________ The Securities and Exchange Commission, as a matter of policy, disclaims responsibility For any closed-door publication by any of its employees. The views expressed herein atomic number 18 those of the author and do non necessarily reflect the views of the Commission or of the Authors colleagues on the staff of the Commission. there are many disciplines where a discussion of future needfully would require an extensive Survey of a comprehensive bole of enquiry already undertaken. The person charting a road be for the future needs of auditing is not so strained since it undersurface be safely said that auditing is one of the least(prenomi nal) inquiryed areas in whole academic study. The history of auditing query would train a really short book. Of late, however, there have been encouraging stirrings that this area is branch to see research provoke developed.

We are be more 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 composing on auditing up to this time. Both from the point of view of the explanation craft and the business community the development of academic interest in the area of auditing research is of considerable i mportance. 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 impression of most policy issues in auditing and research techniques for dealing with such(prenominal) matters are difficult to develop. Even with this constraint, however,...If you want to scotch a full essay, order it on our website:
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