TEACHING NOTE Bean counting: a practical teaching approach to audit sampling
- 1 September 1997
- journal article
- research article
- Published by Taylor & Francis in Accounting Education
- Vol. 6 (3) , 247-253
- https://doi.org/10.1080/096392897331479
Abstract
Many students find the application of sampling theory to audit testing difficult, even if they have a good grounding in business statistics. This paper describes an action-learning technique used to teach audit sampling theory to third-year business degree students at The Open Polytechnic of New Zealand. Feedback from students indicated that they found action-learning better than traditional lectures and printed material in enhancing their understanding of sampling theory and practice and in maintaining their interest and enjoyment.Keywords
This publication has 2 references indexed in Scilit:
- Learning to Teach in Higher EducationPublished by Taylor & Francis ,2002
- Performance of business undergraduates studying through open learning: a comparative analysisAccounting Education, 1996