By Bill N. Schwartz, J. Edward Ketz
It is a refereed, educational learn annual designed to aid meet the desires of college contributors drawn to how you can enhance their school room guide.
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Extra info for Advances in Accounting Education: Teaching and Curriculum Innovations, Volume 7 (Advances in Accounting Education Teaching and Curriculum Innovations)
The standard’s fraud triangle classifies risk factors as incentives and pressures, opportunities, and attitudes and rationalizations. Furthermore, the auditor needs to document and respond to these risk factors, considering a company’s programs and controls. The standard also describes requirements for analytical procedures, brainstorming, and a focus on professional skepticism. SIMULATION-BASED PEDAGOGY With continued calls for college and university accountability, assessment has moved toward demonstrating student learning, and the ability to apply knowledge that leads to a successful career (Wolf, 1992).
1956). Taxonomy of educational objectives: The classification of educational goals. Handbook 1. New York, NY: McKay. , Green, B. , & Harkness, M. (2004). Best practices in accounting program assessment. Sarasota, FL: American Accounting Association. DeMong, R. , Lindgren, J. , & Perry, S. E. (1994). Designing an assessment program for accounting. Issues in Accounting Education, 9(1), 11–22. Dugan, M. , Gup, B. , & Samson, W. D. (1991). Teaching the statement of cash flows. Journal of Accounting Education, 9(1), 33–52.
Faced with the potential benefits of the fraud risk simulation, the authors felt that teaching a control group of students with a less effective method would be unethical. However, the absence of a control group is clearly a limitation of this study. Before introducing reality-based simulations, it is essential to cover several fundamental concepts and issues. Pre-simulation course coverage should include such topics as gaining an understanding of the client (new and continuing clients), preliminary analytical procedures, the audit risk model, and SAS No.
Advances in Accounting Education: Teaching and Curriculum Innovations, Volume 7 (Advances in Accounting Education Teaching and Curriculum Innovations) by Bill N. Schwartz, J. Edward Ketz