of auditing, including the nature of auditing's intellectual foundations; its rather loose lexicon; its increasing self … the auditing lexicon within accounting dictionaries has reflected the historical origins of auditing within accounting …, but it does not reflect the increasingly independent status of auditing as a standalone discipline. The Auditor …

. Findings – This paper's contribution to the managerial auditing education literature is based on the proposition that ethics … sociological organizational learning strategies. The paper suggests that ethics education in auditing could benefit from … systems research. This paper extends the FI and CC framework to ethics education in managerial auditing research. Practical …

promulgating standards for internal control reporting, and the impact of legislation on this aspect of internal auditing in the USA …

. Design/methodology/approach – A broad approach is taken, embracing the audit of financial statements, internal auditing and … other forms of assurance. The paper endeavours to place this subject within the context of the philosophy of auditing. The … that the imperative for assurance will grow rather than diminish into the future, and that “fuzzy auditing” will assume a …

auditing. Findings DCEs can overcome some of the problems associated with asking decision-makers to rank or rate alternatives …

on audit sampling in a way that auditors (who are usually not statisticians) can apply them for auditing the quality of a …