Audit decision-making examples help students develop professional judgement. Each chapter ends with an audit decision-making example that illustrates a more complex issue out of the chapter. These examples teach students to identify the audit issue, gather information and evidence, analyze and evaluate alternatives, and draw conclusions.
Data analytics is incorporated throughout the course. In response to the changing demands of the auditing profession, an entire data analytics chapter, as well as additional data analytics content woven throughout the course, helps students understand and apply their learning in a professional environment. Additionally, Tableau and IDEA exercises are included to give students practice in market-leading data visualization software that can be downloaded for free.
Integrated CPA Exam review prepares students for success. Seamlessly integrated practice and assessment is available for every chapter through CPAexcel, including assignable task-based simulations, video content, and sample test questions.
Real-World Cases: To support progressive case-based learning, Cloud 9, a continuous case, runs through the body of all chapters. Four additional cases are included in the end-of-chapter material to reinforce critical thinking.
Practical Approach: In addition to providing all the tools and discussions students need to understand and apply auditing, students are exposed to examples and issues encountered by professionals in today’s auditing environment. Real-world scenarios are presented in homework problems and throughout the course using:
- Audit Reasoning Examples
- Audit Decision-Making Examples
- Professional Environment Discussions
- Working Papers
- Ethics Discussions
Distinct Visual Assets: The four-color accessible design—including support graphs, figures, and illustrations—clearly demonstrates how an audit is conducted in practice.
Integrated Assessment: Students understand topics and develop critical thinking skills through the following assessment types:
- Review Questions
- Multiple-choice Questions
- Analysis Problems
- Continuing and Stand-Alone Audit Decision Cases
- IDEA Assignments
- Tableau Assignments
- Bloomberg Video Discussions
Adaptive Practice: Every student has a different starting point, and adaptive practice provides endless opportunities for practice to effectively prepare for class or quizzes and exams. Active retrieval of information with practice questions is proven to improve retention of information better than re-reading or reviewing the material, and students who use adaptive practice to prepare for exams do significantly better than those who do not. Students begin with a quick, section-level diagnostic to determine their initial level of understanding, and they can use the dashboard and quick reports to see what topics they know and don’t know.