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March 18, 2026The Accounting Review

A Simulated Case for Audit Education.

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Authors

AAAlvin A. ArensPricewaterhouseCoopers (Canada)RMRobert G. MayAgricultural Research ServiceGDGeraldine F. DominiakTexas Christian University

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Implication

Experimental project develops a simulated case enhancing audit education, indicating improved comprehension of concepts.

Key Points

  • To improve comprehension of auditing concepts through a simulated case study approach.
  • Developed experimental project including case material and detailed accounting records.
  • Used computer simulation to generate facsimile source documents for a hypothetical client's operations.
  • Focused on the order filling and billing portion of the client's accounting system.
  • Simulated case was found to differ significantly in objectives from traditional audit practice cases.
  • The interim audit of sales accounts was effectively supported by the simulated documents and narrative descriptions.

Cite This Study

Arens et al. (1970) studied this question.

synapsesocial.com/papers/69ba43884e9516ffd37a4df4https://doi.org/10.2308/tar-4492113
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1A ROLE OF COMPUTER SIMULATION IN ACCOUNTING EDUCATION.1962 · 1 citations
  2. 2Impact of a Simulation of Audit Practice.1986
  3. 3A Simulation Model for Applying Audit-Sampling Techniques.1971
  4. 4Identifying and Closing Gaps in the Judgment and Behavior of Auditing Students and Staff Auditors.1994
  5. 5Auditing Students: A Way to Get Meaningful Practical Experience.1993