Auditing with technology: using generalized audit software in the classroom

Over the past decade, improvements in generalized audit software have created a situation in which auditing “through” the computer may be both more effective and more efficient than in the past. This paper describes a series of assignments that allow an instructor to bring a meaningful application of generalized audit software to the undergraduate auditing classroom. The assignments we have developed are meant to supplement traditional audit coursework by providing students an experience of applying audit procedures electronically.