What question did this study set out to answer?

To bridge the gap between theory and practice in auditing education through hands-on learning.

Auditing Instruction by the Laboratory Method.

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This approach provides practical auditing experience for students using real transaction records, indicating effective learning.

To bridge the gap between theory and practice in auditing education through hands-on learning.
Developed a business clinic model where students work with actual account records.
Utilized approximately 100 sets of diverse used account books for practical learning.
Emphasized the preparation and care of audit work papers and programs in a laboratory setting.
Incorporated labor-saving devices for computations to aid student learning.
Students gained practical experience closely resembling real-world auditing.
Prepared audit programs and filed work papers with accuracy and care.
Improved proficiency with auditing tools and methods through hands-on training.

Thomas W. Byrnes (1939) studied this question.

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