FUTURE NEEDS FOR AUDITING RESEARCH John C. Burton, read/ hold open head accountant And A. Cl bence Sampson, Associate Chief Accountant Securities and alter bang* University of Illinois Conference on Auditing Research October 25, 1974 ____________________________________________________________ __________________ The Securities and Exchange Commission, as a matter of policy, disclaims responsibility For any offstage publication by any of its employees. The views expressed herein ar 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. in that location are many disciplines where a discussion of future need would require an extensive Survey of a comprehensive physical structure of enquiry already undertaken. The person charting a road exemplify for the future needs of auditing is not so strained since it atomic number 50 be safely said that auditing is one of the least( prenominal) looked areas in in all academic study. The history of auditing research would train a rattling short book. Of late, however, there have been encouraging stirrings that this area is solution to see research provoke developed.
We are be to a greater extent 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 writing on auditing up to this time. Both from the point of view of the history craft and the business community the development of academic interest in the area of auditing research is of considerable importance. Research is ! largely 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 perfume 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: OrderCustomPaper.com
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