Bringing Research into the Classroom: A Discussion of the Audit Risk Model

Authors

  • James A. Yardley
  • N. Leroy Kauffman

Abstract

Critical thinking skills can be developed by integrating research issues into the education process. We describe how a discussion of the audit risk model can incorporate research issues and stimulate thinking. Figures and tables are provided that can be used in the classroom to facilitate the discussion. Particular issues addressed are the independent assessments of inherent and control risks and the mathematical form of the audit risk model.

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Section

Educational Resources

How to Cite

Bringing Research into the Classroom: A Discussion of the Audit Risk Model. (2006). The Accounting Educators’ Journal, 10(2). https://www.aejournal.com/ojs/index.php/aej/article/view/9