Advanced Auditing Procedures

As with the accounting field in general, auditing continues to see significant changes in principles and procedures. Additionally, as information technology continues to advance, the way we conduct audits can change. It is important to keep up with trends in our industry to prepare for the future of auditing. We also need to be familiar with the pitfalls of auditing. We should focus on audit quality and learn from prior audit failures. Search the internet or the Shapiro Library to find a scholarly article related to current trends in auditing or audit failures. Summarize the article and provide the link. If you chose an article related to trends, what trend do you find most concerning and why? If you chose an article related to an audit failure, explain why the audit failure occurred and provide at least one suggestion on how the audit failure could have been avoided. Explain how the article you presented confirms or changes your opinion on the current climate in auditing.

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