Audit education for future professionals: Perceptions of New Zealand auditors

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dc.contributor.authorChaffey, Jenna
dc.contributor.authorVan Peursem, Karen A.
dc.contributor.authorLow, Mary
dc.date.accessioned2011-08-29T03:11:08Z
dc.date.available2011-08-29T03:11:08Z
dc.date.issued2011
dc.description.abstractAudit professionals are charged with gathering evidence and expressing their opinions on the financial claims made by others. In New Zealand, as elsewhere, these opinions are relied upon for a myriad of decisions as to the economic position and operations of an organisation. The educational experience that future professionals receive in their tertiary study is important because it lays the pedagogical foundation for this role. The aim of this study is to evaluate those teaching practices, subjects and techniques that might be of value to future audit professionals. The analysis is uniquely from the perspective of the professional members who are most likely to benefit from students' experiences. The literature is used to identify relevant questions, and a survey of 360 professional auditors in New Zealand yielded a 36.4% response rate. A triangulated analysis of comments and scaled questions reveals that these professionals are concerned with communication, small business engagements and the relationships between, for example, risk and planning and independence and ethics. Findings also confirm the value of experiential and practice-informed learning and direct us to a few topics that may accommodate non-traditional teaching methods. Conclusions consider implications for teaching and future research.en_NZ
dc.identifier.citationChaffey, J., Van Peursem, K.A. & Low, M. (2011). Audit education for future professionals: Perceptions of New Zealand auditors. Accounting Education, 20(2), 153-185.en_NZ
dc.identifier.doi10.1080/09639284.2011.557492en_NZ
dc.identifier.urihttps://hdl.handle.net/10289/5638
dc.language.isoen
dc.publisherTaylor and Francis Groupen_NZ
dc.relation.isPartOfAccounting Educationen_NZ
dc.relation.urihttp://www.tandfonline.com/doi/full/10.1080/09639284.2011.557492en_NZ
dc.subjectaudit educationen_NZ
dc.subjectNew Zealand accounting professionen_NZ
dc.titleAudit education for future professionals: Perceptions of New Zealand auditorsen_NZ
dc.typeJournal Articleen_NZ
pubs.begin-page153en_NZ
pubs.elements-id35955
pubs.end-page185en_NZ
pubs.issue2en_NZ
pubs.volume20en_NZ
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