The New Generation of Auditors Meeting Praxis: Dual Learning's Role in Audit Students' Professional Development

Y

18

Foreign Countries; Graduate Students; Masters Programs; Accounting; Audits (Verification); Experiential Learning; Work Experience Programs; Focus Groups; Semi Structured Interviews; Data Analysis; Professional Development; Standards; Check Lists; Critical Thinking; Professionalism; Qualitative Research

10.1080/00313831.2016.1258663

0031-3831

This paper explores whether and in what way "dual learning" can develop understanding of the relationship between structure/judgement and explores audit student's perceptions of the audit profession. The Work Integrated Learning (WIL) module, serving as a tool of enabling dual learning, represents the context for this exploration. The study is based on a focus group and individual interviews conducted with students performing their WIL. Our data and its analysis indicates that when in a WIL context, students develop awareness of the use of standards and checklists on the one hand, and the importance of discretional judgement on the other. Based on these results, we theorise as to how dual learning manifests itself in students' experiences and understanding of the relationship between structure and judgement.

As Provided

67

2018

EJ1171619