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.
Keywords: AUDIT; CASE STUDIES
Document Type: Research Article
Publication date: 01 November 2001
- Editorial Board
- Information for Authors
- Subscribe to this Title
- Ingenta Connect is not responsible for the content or availability of external websites
- Access Key
- Free content
- Partial Free content
- New content
- Open access content
- Partial Open access content
- Subscribed content
- Partial Subscribed content
- Free trial content