AIA FORUM 

Philosophy of Auditing - An Overview

Auditing as a social research process has always have its philosophical stance.  While an qualified auditor as a professional accountant is always preceived as a knowledgable person; he/she should be a trained person which is expected to be capable to generate idea, infer findings, and make critical comment.

Thus, it is very important for any auditor to understand the epistemological nature of auditing.  The objective of this open lecture is to enhance the theortical knowledge of all AIA candidates by explaining the following foundation concept:

1)    what is "justified true belief"

2)    the Scepticism Vs Empiricism

3)    the myth of Statistics

4)    the value of opinion

The lecture is aimed at providing an interesting, informative and enlightening interaction occasion with all prospective candidates who are interested to be a qualified international accountant.