Walvoord, B.E. and V.J. Anderson. 1998. Effective grading: A tool for learning and assessment. San Francisco: Jossey-Bass. Wheeler, S., R. Dusenbury, and J. Reimers. 1997. Projecting Sample Misstatement to Audit Populations: Theoretical, Professional, and Empirical Considerations. Decision Sciences (Spring): 261-278. Worrell, J.L. 2010. Blazer Communications: A Procurement Simulation. Issues in 25 (3): 527-546. Accounting Education FIGURE 1 ILLUSTRATION OF PROBLEM-BASED LEARNING CLASSROOM TABLE 1 AUDIT CASES ALIGNED WITH COURSE CONCEPTS Chapter* Topic Apollo** Case Description 1 Auditing and Boylan 2008 Students role-play managers Assurance Services and auditors while estimating an uncertain value to experience many dynamics of an audit environment 2 Professional X Evaluate predictors of Case 1 Audit – Standards quality in context of proposed Quality Indicators regulatory changes 3 Engagement Planning X Worrell 2010 Evaluate evidence (interview recordings, policy and procedure manuals, process maps and narratives, transactional data) to the procurement process. 4 Management Fraud & X Earley & Phillips Assess business and Audit Risk 2008 accounting risks then propose related modifications to audit plan 5 Risk Assessment: X Dickins & Fay 2015 Classify internal controls in Internal Control COSO categories and identify Evaluation deficiencies in design
Walvoord, B.E. and V.J. Anderson. 1998. Effective grading: A tool for learning and assessment. San Francisco: Jossey-Bass. Wheeler, S., R. Dusenbury, and J. Reimers. 1997. Projecting Sample Misstatement to Audit Populations: Theoretical, Professional, and Empirical Considerations. Decision Sciences (Spring): 261-278. Worrell, J.L. 2010. Blazer Communications: A Procurement Simulation. Issues in Accounting Education 25 (3): 527-546. FIGURE 1 ILLUSTRATION OF PROBLEM-BASED LEARNING CLASSROOM TABLE 1 AUDIT CASES ALIGNED WITH COURSE CONCEPTS Chapter* Topic Apollo** Case Description 1 Auditing and Assurance Services Boylan 2008 Students role-play managers and auditors while estimating an uncertain value to experience many dynamics of an audit environment 2 Professional Standards X Case 1 – Audit Quality Indicators Evaluate predictors of quality in context of proposed regulatory changes 3 Engagement Planning X Worrell 2010 Evaluate evidence (interview recordings, policy and procedure manuals, process maps and narratives, transactional data) to the procurement process. 4 Management Fraud & Audit Risk X Earley & Phillips 2008 Assess business and accounting risks then propose related modifications to audit plan 5 Risk Assessment: Internal Control Evaluation X Dickins & Fay 2015 Classify internal controls in COSO categories and identify deficiencies in design
Auditing_FC_July312015.docx