Abstract Employers of new accounting graduates sometime feel the auditing curriculum is too theoretical and does not give students the opportunity to apply their auditing knowledge and skills. While the Accounting Education Change Commission says, "learning by doing should be emphasized," a recent extensive survey of undergraduate auditing curricula did not find any evidence of student participation in real-world auditing experiences. This article explains how auditing instructors can help students gain practical auditing experience, in parallel with their classroom work, by implementing a student-planned and con-ducted operational audit and is illustrated with examples from an actual operational audit performed by students.
Robert F. Dombrowski (Wed,) studied this question.