Publication Details

Kurtovic, A. (2007). Traditional audit techniques and human behaviour at undergraduate level - answering the call for audit education reform. In N. Meyers, B. N.. Smith, S. Bingham & S. Shimeld (Eds.), Proceedings of the Second Innovation in Accounting and Corporate Governance Education Conference, 2007 (pp. 1-12). Hobart: University of Tasmania.


As educators, we have a responsibility to society to ensure that our students receive adequate learning and training. In recent years, there have been continued calls for reform within the accounting profession, particularly regarding auditor training. The following paper will analyse how a newly developed framework, the Fusion Framework, is applied to the curricula of an undergraduate auditing and assurance course, with the aim of influencing reform in audit education. In turn assuring that graduates are provided with the necessary knowledge and skills to not only meet the regulatory requirements but also the expectations of the wider market and investors. The Fusion Framework, which is a direct result of a newly instigated Audit Quality Education Reform Project (AQERP) attempts to overcome pedagogical challenges that face educators when expanding on traditional audit techniques to include newly required interdisciplinary skills. The Fusion Framework introduces students to the premise that an auditor’s body of knowledge extends far beyond that of an accountant and requires an interdisciplinary approach, drawing from such areas as criminology and psychology in order to prevent catastrophic corporate collapses.