"Becoming an Auditor": An Integrated Pedagogy of Case Instruction and Scenario Simulation in Auditing Course

Ting Song; Ling Wang

doi:10.70088/e8b5fs53

Authors

Ting Song School of Economics and Management, Jiangxi University of Applied Science, Nanchang, China Author
Ling Wang School of Foreign Studies, Jiangxi Normal University, Nanchang, China Author

DOI:

https://doi.org/10.70088/e8b5fs53

Keywords:

auditing, situated learning, case instruction, scenario simulation, GONE framework, audit judgment, professional identity

Abstract

Auditing course faces a persistent instructional dilemma. Students must master highly abstract International Standards on Auditing (ISA) while simultaneously exercising professional judgment in complex business contexts. Yet conventional lecture-based instruction typically presents cases as static, post-hoc reconstruction of completed events, positioning learners as retrospective observers who review completed events rather than as decision-makers grappling with the evolving complexities of live audit engagement. It prevents students from experiencing the dynamic, information-asymmetric negotiation between auditor and client that defines actual fieldwork. Consequently, most students finished their coursework with recited standards yet lacking the professional skepticism and the technical know-how required to apply them in practice. To address this gap, the auditing course was redesigned to incorporate “Becoming an Auditor”, a pedagogical model that integrates case instruction with scenario simulation. Grounded in situated learning theory, the 16-week course redesign follows a two-phase scaffolding structure. Firstly, the instructor provides authentic cases, audit roles, and procedural templates. Students act as auditors to interact with clients, assess risk and make decision. Secondly, after the introduction to the whole auditing process, teachers gradually remove scaffolding, requiring students to independently select cases and perform risk assessments. Through the integration of cases and simulation, abstract ISA provisions are translated into operationalized task environments that necessitate professional judgment. The course redesign translates scenario simulation into students’ autonomous auditing decision-making ability, facilitating their professional judgement. Besides, it offers a replicable framework for bridging the theory-practice gap in auditing course.

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