NCJ Number
66100
Journal
CPA JOURNAL Volume: 28 Dated: (JULY 1978) Pages: 11-15
Date Published
1978
Length
5 pages
Annotation
PROCEDURES FOR CONDUCTING A REVIEW OF AUDIT TRAINING IN ACCOUNTING FIRMS ARE DESCRIBED.
Abstract
A REVIEW SHOULD INCLUDE EVALUATIONS OF TRAINING PHILOSOPHY, GOALS, AND OBJECTIVES; REVIEWS OF TRAINING CURRICULUM, SELECTED COURSES, QUALITY OF INSTRUCTION, AND ON-THE-JOB TRAINING; AND ASSESSMENT OF THE TRAINING INFORMATION SYSTEM, TRAINING FACILITIES, TRAINING ADMINISTRATION, AND THE MATCHING OF PARTICIPANTS WITH APPROPRIATE PROGRAMS. THE FIRST STEP IN THE EVALUATION OF THE AUDIT TRAINING PHILOSOPHY, GOALS, AND OBJECTIVES OF A FIRM IS TO DETERMINE THE MISSION, ORGANIZATION, POLICIES, AND RESPONSIBILITIES OF THOSE CHARGED WITH AUDIT TRAINING. THIS INVOLVES STUDYING ALL DOCUMENTS RELATING TO AUDIT TRAINING. TRAINING PHILOSOPHY, GOALS, AND OBJECTIVES SHOULD THEN BE COMPARED WITH THE PROFESSION'S STANDARDS FOR AUDITOR COMPETENCE AND THE PARTICULAR FIRM'S AUDIT PRACTICE AND PHILOSOPHY. TRAINING CURRICULUM SHOULD BE REVIEWED IN TERMS OF COMPLETENESS AND RELEVANCY, THE QUALITY OF OUTSIDE COURSES, AND THE INTERNAL MONITORING SYSTEM. TO ENSURE THE QUALITY OF INSTRUCTION, THE REVIEWER SHOULD DETERMINE IF INSTRUCTORS RECEIVE PROPER TRAINING AND POSSESS APPROPRIATE TEACHING SKILLS. AN INFORMATION SYSTEM WHICH FACILITATES PERIODIC MONITORING OF PARTICIPANT AND INSTRUCTOR ACHIEVEMENTS IS AN IMPORTANT ELEMENT IN A TRAINING PROGRAM AND SHOULD BE PART OF THE REVIEW CHECKLIST. TRAINING POLICIES AND PRACTICES SHOULD ALSO BE REVIEWED IN TERMS OF THEIR IMPACT ON THE QUALITY OF TRAINING GIVEN. OTHER ELEMENTS OF THE REVIEW ARE DETAILED. A CHECKLIST FOR EVALUATING AUDIT TRAINING IS PROVIDED. (RCB)