The Advantages of Experiential Learning in the Auditing Curriculum

Authors

  • Carol M. Bruton
  • Michael P. Bradley

Abstract

"This paper discusses how experiential learning can be an effective teaching method in the auditing course. An experiential learning project presently used in an auditing course is discussed. According to a survey of undergraduate auditing education (Frakes, 1987) the major problems in undergraduate auditing education are in the areas of curriculum design, development of relevant teaching materials, and dissemination of technology. Our experiential learning project addresses these problems. There are two aspects to an auditing course, teaching the theory of auditing and teaching the practice of auditing. Teaching the theory of auditing may be adequately covered through the use of a textbook, however, the practice of auditing is difficult to convey through a textbook alone. Practice sets are available to help teach the practice of auditing. However, providing an experiential learning project that simulates an actual audit environment with a real company can provide the students with a more realistic approach to the audit process. This paper discusses how an experiential learning project that simulates an actual audit environment may be a useful tool to convey’ in a more realistic fashion the practice of auditing. This approach is consistent with the ‘White Paper” and the Accounting Education Change Commission’s charge to improve accounting education to better prepare students for their careers in accounting. "

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Published

1992-03-09