An International Meeting of the American Accounting Association 2005 Annual Meeting August 7–10, 2005 San Francisco, California Come to the City by the Bay!

Effective Learning Strategies Forum
Monday, August 8, 2005

Session 21
Experiential Learning: Performing Actual Audits as a Component of an Auditing Course

Presenter:
Robert F. Dombrowski, Salisbury University

Description:
Experiential learning continues to receive increasing attention and emphasis as an element of the accounting education curriculum. This session describes how a requirement for students to participate in formal audits and reviews of nonprofit organizations has been incorporated into the curriculum of a university Auditing course. This formal audit and review program is the latest evolution of a longstanding experiential service learning project to support local nonprofit organizations The auditing course professor, as a licensed CPA, is the responsible "engagement partner" and signs the audit report. Other Accounting and Legal Studies Department faculty members may serve as "consulting partners," based upon their subject matter expertise and practical experience. Auditing course students perform most of the primary audit work. The session presents issues of client selection, audit planning and programming, client interaction, assignment of student responsibilities, audit performances and supervision, audit reporting, and the faculty member "engagement partner's" professional responsibility and potential liability. Participants in this session will gain an understanding of each of these elements involved in performing formal audits within an auditing course.

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