An Integrated case study in auditing: an exercise in experiential learning

This paper describes the introduction of an integrated case study into an auditing course taught at a small New Zealand University. The case study facilitated the redesign of the course to incorporate the principles of experiential learning, whereby learners actively participate in a financial audit within an environment comparative to current industry practice. Using a participant observer approach, the paper documents the introduction of the integrated case, whilst referring to the relevant educational theory. A student’s progress is clearly mapped through an experiential learning spiral in which learners continually build upon previously acquired skills. The paper articulates effective aspects of the teaching innovation and highlights areas which may need further development and support. Informal feedback from students suggests that the redesign has increased their interest in and motivation for the auditing course. This course development has created a cohesive auditing course with a clearly demonstrated practical aspect, which allows students to link theory to real-world experience.