Introductory audit homework handouts: A bridge from class to auditors’ professional responsibilities

Abstract

SUMMARY: Three Homework Handouts are presented for use by instructors in undergraduate or graduate introductory audit courses. The Homework Handouts give students an opportunity to bridge the material they are learning in class to real-world situations they may be facing in the auditing profession. The Homework Handouts focus on auditor switches, independence, ethical dilemmas, and PCAOB inspection reports. Students complete the Homework Handouts throughout a semester of introductory audit. After completing each assignment, students should be ready for class discussion.