OK in practice - and theory

Author: Ian Dennis

Source: Accounting Education, Volume 12, Number 4, December 2003 , pp. 415-426(12)

Publisher: Routledge, part of the Taylor & Francis Group

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Abstract:

This teaching note considers the experience of introducing an extended case study and simulation into an auditing course for second or final year undergraduates. Having reviewed the reasons for adopting a different approach to the teaching of auditing, the paper provides a case for the applicability of case studies, drawing a distinction between auditing practice and auditing theory and considering the different roles case studies can play therein. After setting out the redesign of the auditing course, the paper goes on to describe the extended case study, discussing the reception of the course, the limitations of the case study and resource implications.

Keywords: auditing; case studies; simulations; audit theory and practice; audit education

Document Type: Research article

DOI: 10.1080/0963928032000138673

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