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.
Featured Image
Photo by Steven Weeks on Unsplash
Why is it important?
The simulation helps students understand some of the concepts of auditing and is very useful as a first class activity.
Perspectives
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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