دانلود رایگان مقاله رویکرد یادگیری حسابرسی بر اساس ریسک

abstract

This paper presents a discussion of a risk-based auditing project that can be used in an undergraduate or graduate auditing course. The project gives students an opportunity to apply the concepts learned in their auditing class about risk-based auditing to a real world company. A number of companies are selected from a particular industry. Each student team is assigned a company and performs business risk analysis related to the entity and its environment using a structured questionnaire (template). The students are required to perform analytical procedures (ratio analysis) on the company and compare it to industry data or a competitor. Student evaluations of the project indicate that it helped them apply their audit knowledge, and was relevant to the auditing class.

5. Concluding comments

Feedback from the students indicates that the project provides a good learning experience about risk-based auditing. Overall, the students report that completion of the RBA project helped them to better understand the risk-based audit process that auditors must go through to plan and perform the audit. Some limitations should be acknowledged. First, the project takes a significant amount of student time to complete and faculty time to grade. The student time limitation can be overcome by carefully explaining to the students the importance of the project and how it mimics tasks they will complete early in their public accounting careers. Faculty time can be limited by using a teaching assistant to grade the simpler portions of the project. Second, the inability of students to find certain information in public forums can prove frustrating. The instructor can reduce this frustration by telling the students during the introduction of the project not to search too long for any particular piece of information. It also helps to tell them that on a real audit engagement such information would be easy to obtain.