Examining The effect of professional competencies of professors and The Iranian Association of Certified Public Accountant's exam questions on topical content of auditing courses

Coordination between the curricula's topic taught in universities and approved curriculum by the Ministry of Science and their suitability for the preparation of graduates in the labor market is of great importance. Some of the evidence show that approved auditing curriculum by Ministry of Science is deferent whit bout topics taught at the universities and professional auditing world needs, so in this research we examine the effect of approved auditing curriculum by Ministry of Science and factors such as having professional certificate, educational degree, and educational experience on topical content of undergraduate auditing course. The purpose of this research is identifying shortcomings (of academic and the professional dimensions) in the current curriculum, integrating auditing issues in curriculum, and improving topical content of auditing course in order to promote the quality of education. In addition, we were ranking the auditing topic according to the degree of their importance. The research method is Descriptive (survey) and the sample consists of 50 auditing professor that only 39 professor answered to the questionnaires. The Data obtained were analyzed by descriptive statistics and inferential statistics (frequency distribution, t test and ANOVA, Spearman correlation coefficient, t-test). Comparing curriculum used in universities shows that topic of auditing curriculum in the University of Economic Sciences is more conform to profession's needs. In addition, it is necessary to updatingthe topic of curriculum and adding issues such as fraud auditing, impact of information technology on auditing procedure, philosophy and logic of auditing, auditing standards related to each topic course, auditor's responsibilities, preparing the legally inspector, and other issues that a professional graduated accountant must be know.