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The Art of Auditing
Last modified: 2018-10-01
Abstract
Based on Amy Herman's book, Visual Intelligence, I use art to teach auditing students how to improve their ability to see what audit evidence is showing them. This is an important soft skill for auditors, especially junior auditors, who too often risk being mechanical when reviewing audit evidence. The skill is important in classic auditing where the auditor works at the client's location and data analytics where the auditor looks at data. Through art students improve their ability to audit and gain a richer understanding of auditing skills.
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Keywords
Audit, Art, Soft Skills