Commentary on: A synergistic approach to an accounting educator's primary responsibilities |
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Authors: | Malcolm Smith |
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Affiliation: | Harbridge Consulting Group Ltd |
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Abstract: | Many students find the application of sampling theory to audit testing difficult, even if they have a good grounding in business statistics. This paper describes an action-learning technique used to teach audit sampling theory to third-year business degree students at The Open Polytechnic of New Zealand. Feedback from students indicated that they found action-learning better than traditional lectures and printed material in enhancing their understanding of sampling theory and practice and in maintaining their interest and enjoyment. |
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Keywords: | Accounting Education Action-learning Auditing Sampling |
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