NABET, NABET 2018 Conference

Font Size: 
The Art of Auditing
Maureen Patricia Breen

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.

 

 


Keywords


Audit, Art, Soft Skills