We are currently testing an audit game. Teacher is an audit partner/manager and the students in teams of 4 are the audit team. I have, based on the experience from audit work, prepared a case study to work with. In Czech Republic it is ussual, that teacher provides students with theory and then students have seminars to practice. In our game after each theory session students get information from the "audit partner" what tasks they have to work on, eg prepare audit contract, assess audit risk based on available information, perform preliminary analytical review, suggest questions for meeting with client, perform tests on selected financial statements areas, prepare textation of opinion... Students are quite happy with this game. Here they are not used to work in teams, therefore it is useful also to teach them how to work in team.

case study is the best way to teach auditing to group of student. It also helpful to make interesting and also improve performance of the student.

We have a fairly large auditing class (+\-400 students) and found conventional case studies quite difficult to operate. What we, therefore, decided to use a film in a type of case study setting to highlight the relevance of a sound control environment. We ran a basic experiment after the module was complete and students generally responded well

Refer to the link below.

http://www.emeraldinsight.com/journals.htm?issn=1030-9616&volume=25&issue=2&articleid=17063760&show=abstract

Hi Andre,

Agreeing with your colleagues that case studes offer a strong theoretical base to teach auditing to a diverse student group, as a practitioner,

film and visual aids are an enhancement to any study.

Recently Margaret Stout (2011), argues that applications that bring theory to life and explain experiences and phenomena are excellent teaching methods.

Stout, M. (2011) Portraits of Politicians, Administrators, and Citizens. Administrative Theory & Praxis, 33(4), 604-609. DOI 10.2753/ATP1084-1806330409.

And Siegel, argues that film is a proven "experiential learning theory",(1997). This article is quite dated, however most research in teaching auditing pedagogy and methods suggest ethics, experience, and risk management.

Siegel et al. also state that videos offer a public experience, while texbooks offer a private learning experience (1997).

Siegel, P.H., Omer, K., & Agrawal, S.P.(1997). Video simulation of an audit: An experiment in experiential learning theory. Accounting Education, 6(3), 217-30.

Challenges to Audit Education for the 21st Century. A Survey of ...Delivery Methods (2003). Issues in Acctd. Ed. 18(3), 241-263.

follow analytic way of teaching. Take them to your college office and tell them to make internal audit of some vouchers,it is good for both college and students.After any function in your college ,they shall audit the accounts.

It is very difficult to teach entire auditing in the classrooms. One can have tie-ups or liaison with Chartered Accountants/ Certified Auditors and a teacher can take the students to the concerned auditor/Chartered Accountant. This may not be possible frequently. But once in a term of six months, it may be arranged. The students may be asked to conduct the audit of a particular firm after orienting them. Even the students can be allowed to work in a team under the guidance of auditor and further may be asked to prepare a report of audit conducted. One can judge the performance of the students on the basis of report prepared by the student.

Kedar,

Orientation is a valid and reliable method for auditing students to learn how organizational culture may affect findings, and in making final reports and recommendations. Is this the type of orientation you're referring to?