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An International Meeting of American Accounting
Association
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The Use of Role-Playing in Teaching Auditing |
Yass A. Alkafaji
Northeastern Illinois University
Judy Aburmishan
Friedman Goldberg Mintz & Kellergis
Abstract: Teaching auditing has been difficult due to the abstract, dry nature of the topic. In order to create a real understanding of the subject and to prepare the students for future employment in the field, the authors integrated an audit case with a role-playing exercise. The purpose of this paper is to share the authors’ experiences about the way role-playing was used in teaching auditing and communicate the benefits and problems faced.
Analysis indicated that the students gained a better understanding of the actual audit process, including working with actual audit programs, and within the audit team. They obtained hands-on experience of interacting with clients and superiors. 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. Students were seriously concerned about the unstructured nature of the experience and their ultimate grade.