The Use of Role-Playing in the Auditing Classroom
Yass Alkafaji and Kimberly C. Gleason
American University of Sharjah, Sharjah, UAE
Volume 14: 2019, pp. 265-286; ABSTRACT
In order to create a real understanding of the auditing subject, which is commonly taught at the university level in North America and around the world, and to prepare the students for future employment in the field, the authors simulated a role-playing exercise in order to give students a concrete experience. Students were then asked to fill in questionnaires to analyze their perceptions of what they actually learned. Results, based on students’ perception and our own observations, indicate that the students gained a better understanding of the actual audit process, including working with actual audit programs, and within an audit team. They obtained hands-on experience of interacting with “clients” and “superiors”. Most of all, they learned how to perform in a highly unstructured and unpredictable environment, and coped with the real-life necessity of making decisions and conclusions on the spur of the moment.
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