大多数大学本科和研究生审计课程旨在教育未来的审计人员，但不为那些将成为审计客户并接受审计的人提供教育。未来的审计客户和未来的审计人员都需要接受教育，以确保有一个公平的竞争环境。被审计人员没有接受与内部审计人员同等水平的正式教育——大多数客户教育发生在审计期间。客户一旦接受审计并面临失败审计的后果，就会通过试错学习。如果措手不及，经理们可能会遭受财务损失和晋升挫折；缺乏为审计做好准备所需的准备和教育。
Audit Defense: A Management Audit Readiness Guide
Most university undergraduate and graduate audit classes are geared towards educating prospective auditors but do not provide education for those who will be audit clients and subjected to audits. Future audit clients need to be educated as well as future auditors to ensure that there is a level playing field. Those being audited do not receive the same level of formal education as internal auditors– most client education occurs during the audit itself. The client, once subjected to an audit and faced with the consequences of a failed audit, will learn via trial and error. If left unprepared, managers can suffer financial losses and promotional setbacks; the preparation and education that is needed to be audit ready is lacking.
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