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Extra resources for Advances in Accounting Education: Teaching and Curriculum Innovations, Volume 7 (Advances in Accounting Education Teaching and Curriculum Innovations)
Example text
Part one focused on fraud risk assessment during audit planning. Students formed audit teams of three to four members, but turned in individual responses to the simulation’s questions. The faculty member supplied to the students qualitative and quantitative evidence gathered during the planning stage of the audit. The information included a company history, general ledger balances and four prior years’ financial statement balances, auditor observations made during the planning stage, and other evidence.
Dugan, M. , Gup, B. , & Samson, W. D. (1991). Teaching the statement of cash flows. Journal of Accounting Education, 9(1), 33–52. Green, B. , Calderon, T. , & Reider, B. P. (1998). A content analysis of teaching evaluation instruments in accounting departments. Issues in Accounting Education, 13(1), 15–30. Harris, I. (1993). New expectations for professional competence. In: L. Curry & J. Wergin (Eds), Educating professionals: Responding to new expectations for competence and accountability. San Francisco, CA: Josey-Bass Publishers.
Assessing Student Learning and Growth The cases used in this class helped me learn I am confident that I can apply the tools learned in this class to assess fraud risk cases This class has helped me to develop my professional judgment This class has helped me to apply both qualitative and quantitative data in decision making 17 18 BRIAN PATRICK GREEN AND THOMAS G. CALDERON assuming that a group of seasoned professionals would more accurately assess client risk than novice students. We developed a risk assessment instrument using the eleven sub-categories listed in SAS No.