A More Interesting Auditing Course.
Arkansas State College recently experimented with a somewhat unorthodox first auditing course. At the end of the semester, students rated the course as substantially more interesting than a comparable group of students had rated the traditional auditing course the previous year. Students evaluated both courses via an unsigned questionnaire, which included the question, "How interesting is the course material?" The five possible responses ranged from 'among the most interesting' to 'among the least interesting.' The experimental course received 92.2% of maximum possible points based upon a tabulation in which the responses were valued on a 4-3-2-1-0 basis. The previous year students rated the material of the traditional course at only 74.4% of maximum. The same professor taught the two courses. The first week of the experimental course covered basic audit objectives, procedures, and techniques, as well as the organization of a certified public accountants firm. There was no additional direct study of the how of auditing. No practice case was worked. Auditing standards received a great deal of attention several weeks. A number of short-form reports from corporation annual reports were presented via an overhead projector to illustrate reporting standards.
- DOI
- 10.2308/tar-4482937
- Volume
- 40 (3)
- Pages
- 648-649
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref