I have my own opinions about which auditing topics are most important and warrant the most coverage, but articles like the ones listed below allow me to compare my views with those of my colleagues.
“Adding Value to Audit Education through ‘Living’ Cases,” Julie Drake, Accounting Education: an international journal (April 2011): 203-222. This article describes how to enhance audit education by using ‘living’ cases – cases based on media reports of recent corporate failures.
“Audit Education and the Real-Time Economy,” Miklos Vasarhelyi, Ryan Teeter & J.P. Krahel, Issues in Accounting Education (August 2010): 405-423. This article describes how audit education should change to prepare students to function in a real-time economy.
“Where Were the Auditors? Using AAERs in Introductory or Advanced Auditing Courses.” James Hansen, Journal of Accounting Education (2010): 114-127. Working in groups, students make a presentation to the class describing a recent SEC Accounting and Auditing Enforcement Release.
“Changes in the Importance of Topics in Auditing Education: 2000-2005,” Jack Armitage, Managerial Auditing Journal (2008): 935-959. A sample of auditing professors ranked the importance of 41 topics typically covered in an auditing course. The most important topics indicated from the 2005 survey were audit risk, understanding internal control structures, types and sources of evidence, standard audit reports, and financial statement assertions.
“Alternatives for Addressing Major Challenges in Teaching Introductory Auditing Courses,” Brian Ballou, James Cashell and Dan Heitger, Journal of Accounting Education (2008): 231ff. This paper presents four alternatives for designing introductory auditing courses, and discusses some of the major issues and constraints that instructors should consider in choosing which alternative best suits their needs.
“Perspectives on Auditing Education After Sarbanes-Oxley,” Al Arens and Randal Elder, Issues in Accounting Education (2006): 345-362. This article argues that auditing courses must change to help students better understand risk assessment, forensic accounting, internal controls, corporate governance, and other PCAOB requirements.
“Integrating Research into the Initial Auditing Course,” Paul M. Clikeman, Advances in Accounting Education (2000): 113-140. This article describes classroom exercises and homework assignments that can be used to integrate academic research into the initial auditing course.