Second thoughts about 'Cases in Auditing'

This paper considers the uses and limitations of case studies in teaching audit and, in particular, the ways in which cases might be made more relevant to a critical approach to audit. It concludes that case studies based on audit scandals are not always the most appropriate resource, and that what are needed are cases that give students an appreciation of the way in which audit relates to other elements of corporate governance. A role-playing approach may be helpful here to provide an insight into the multiple pressures and influences on the auditor.