Many accounting departments have implemented assurance of learning (AoL) processes in the last few years because accreditation agencies have mandated it. In prior articles, we described an early assessment process (Stivers, Campbell, & Hermanson, 2000), a revised assessment process, and a...

Audit efficiency is a key to audit firm success in the competitive marketplace for audit services (Mock & Wright, 1993). Reducing planned audit hours is one strategy auditors can use to be more efficient (Bierstaker & Wright, 1998). Yet, anecdotal evidence from practicing auditors suggests they...