ABSTRACT
This chapter discusses the role of auditors as researchers. It compares the role of academic researchers with the role auditors practice for the organisations in which they provide assurance services. The chapter also discusses the importance all researchers attach to collecting pebbles of knowledge during their careers – seeking to turn these into gems in future research activities and encourage others to do so. There are many researched publications on auditing containing creative thinking and innovative ideas for the future of auditing. All of the auditing professions have developed their professional standards and guidance on research, in collaboration with each other and with other professional institutes and associations at national and international levels, often with governments and non-government organisations. Research into new knowledge and its management is at the heart of all professional development. All of the discussions arising from the audit work should be team driven, involving everyone participating in the audit, including those responsible for the controls being reviewed.
