Impact of a Simulation of Audit Practice.

Abstract This study explores the impact of a simulation of audit practice on students' attitudes and perceptions about (1) the importance of human relations skills, (2) professionalism, (3) prerequisite knowledge of accounting and auditing standards, and (4) career opportunities in auditing. To measure this impact, students completed pre and post-simulation questionnaires. Simulation is shown to be an effective instructional method in helping accounting students experience many aspects of the audit process. Although normative guidelines do not exist for evaluating the desirability of changes that occurred in student attitudes and perceptions as a result of the simulation, the direction of the changes appears consistent with the realities of the audit process.