Abstract:
The demand for accountants has grown rapidly in recent years because at the tremendous expansion of business and increasing governmental regulations for which numerous reports must be compiled. As a result, more young people are selecting accounting as a career. Increased emphasis is being placed on securing the CPA degree as one of the requirements for accountants to get established and to advance in the accounting profession.An analysis of the auditing phase of the CPA examinations should be helpful to accounting teachers in selecting topics for auditing assignments and should result in better trained accountants and auditors. This study should also be of value in preparing study programs for students who plan to take the CPA examinations.