Shannon, R. P. and McCartney, B., A Survey of EDP Audit Content and Audit Software Package Application in Undergraduate Auditing Subjects Offered at Australian Universities, School of Accounting & Finance, University of Wollongong, Working Paper 40, 1992.
This paper examines EDP audit content and audit software package application in undergraduate auditing subjects offered at Australian universities. Empirical evidence is presented of some institutional failure to: 1. meet the EDP knowledge requirements to be an auditor in the 1990s; 2. include practical application experience of available audit software packages; 3. develop more realistic Australian EDP auditing practice cases. The EDP topics which appear to be underemphasised are identified. Methods to increase student exposure to the capabilities of, and hands on use of, available audit software packages are described. The development of Australian EDP auditing practice cases for use in both one semester auditing subjects and separate EDP Auditing subjects is considered to be a priority If students are to be adequately prepared for audit practice in the 1990s.