Auditing

FUTURE NEEDS FOR AUDITING RESEARCH
John C. Burton, read/write head Accountant
And A. Cl bence Sampson, Associate Chief Accountant
Securities and Exchange Commission*
University of Illinois
Conference on Auditing Research
October 25, 1974
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The Securities and Exchange Commission, as a matter of policy, disclaims responsibility
For any private publication by any of its employees. The views expressed herein are
those of the author and do not 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 needs would require an extensive
Survey of a comprehensive body of enquiry already undertaken. The person charting a road map
for the future needs of auditing is not so strained since it can be safely said that auditing is
one of the least(prenominal) researched areas in all academic study. The history of auditing research would
train a very short book.
Of late, however, there have been encouraging stirrings that this area is beginning to see
research interest 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 writing on auditing up to this time.
Both from the point of view of the accounting craft and the business community the
development of academic interest in the area of auditing research is of considerable importance.
Research is generally 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 essence of
most policy issues in auditing and research techniques for dealing with such matters are difficult
to develop. Even with this constraint, however,...If you want to scotch a full essay, order it on our website: Orderessay



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