What is it about?

This article walks through an in-class activity that can be used in an introduction to Auditing course. It is highly interactive and can be adapted to online learning through breakout rooms.

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Why is it important?

The simulation helps students understand some of the concepts of auditing and is very useful as a first class activity.


Students love this simulation as cookies are used to show the importance of documentation and judgement

Dr. Jo-Anne Ryan
Laurentian University

Read the Original

This page is a summary of: Cream-Filled Cookies: An Assurance In-Class Case, Accounting Perspectives, March 2016, Wiley, DOI: 10.1111/1911-3838.12088.
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