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المؤلفShahriar M., Saadullah
المؤلفElsayed, Nader
تاريخ الإتاحة2022-11-10T09:56:09Z
تاريخ النشر2020-06-20
اسم المنشورJournal of Accounting Education
المعرّفhttp://dx.doi.org/10.1016/j.jaccedu.2020.100678
الاقتباسSaadullah, S. M., & Elsayed, N. (2020). An audit simulation of the substantive procedures in the revenue process–A teaching case incorporating Bloom’s taxonomy. Journal of Accounting Education, 52, 100678.
الرقم المعياري الدولي للكتاب0748-5751
معرّف المصادر الموحدhttps://www.sciencedirect.com/science/article/pii/S0748575120300348
معرّف المصادر الموحدhttp://hdl.handle.net/10576/36227
الملخصAudit education has been calling for changes in teaching methodology since the 1970s (Burton & Bradley, 1992), as many universities are insufficiently equipping their graduates with the necessary professional skills. This project helps students gain hands-on experience while performing parts of the substantive procedures in the revenue process. The learning objectives of this project include hands-on experience with (1) substantive procedures, (2) error detection and documentation, (3) identification of accounts affected due to the detected errors, (4) effects on financial statements due to those errors, and (5) connecting the errors detected with compromised management assertion(s). The students perform substantive procedures related to the revenue process to find errors in financial statements and supporting documents. Once they detect the errors, the students document them along with the related management assertion(s) that were compromised and then identify the accounts affected and the effect on the financial statements. All the documents and guidelines for implementation are available in the teaching notes.
اللغةen
الناشرElsevier
الموضوعAudit simulation
Audit theory and practice
Revenue process
Substantive procedures
Test of details
Bloom’s taxonomy
Management assertions
Accounting education
العنوانAn audit simulation of the substantive procedures in the revenue process – A teaching case incorporating Bloom’s taxonomy
النوعArticle
رقم المجلد52
ESSN1873-1996
dc.accessType Abstract Only


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