Sprandel, Inc.: Electronic Workpapers, Audit Documentation, and Closing Review Notes in the Audit of Accounts Receivable

2018 ◽  
Vol 33 (2) ◽  
pp. 43-55 ◽  
Author(s):  
Lindsay M. Andiola ◽  
Tamara A. Lambert ◽  
Edward J. Lynch
Keyword(s):  
Learning Experience ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Professional Skepticism ◽  
Accounts Receivable ◽  
Workpaper Review ◽  
Hands On ◽  
Hands On Learning ◽  
Important Quality ◽  
Quality Control Mechanism

ABSTRACT Workpaper review is an important quality control mechanism in the audit environment. However, appropriately responding to review notes is not commonly taught. The Sprandel, Inc. case provides a hands-on learning experience for students to connect textbook audit knowledge through use of an activity regularly performed in audit practice: closing review notes. Through the process of closing review notes, students practice auditing accounts receivable, including performing audit procedures related to internal controls and substantive audit work. The case also provides students with an opportunity to use Excel to complete electronic workpapers and to document their audit procedures. Further, the case requires students to use critical-thinking skills and apply professional skepticism when performing audit procedures, evaluating audit evidence, and making decisions. Finally, this case helps students understand how auditing standards apply to the procedures performed during an audit of accounts receivable. The case is designed for auditing courses at the undergraduate or graduate level.

Performing the System Design Process: An Intelligent Way to Learn

1995 ◽  
Vol 39 (6) ◽  
pp. 394-398 ◽  
Author(s):  
Russell J. Sojourner ◽  
Wesley A. Olson1 ◽  
Gary L. Serfoss
Keyword(s):  
Human Factors ◽  
System Design ◽  
Design Process ◽  
United States Air Force ◽  
The United States ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Hands On ◽  
Hands On Learning ◽  
Composite Scores

Structuring the ideal human factors curriculum has received considerable interest in recent years. A common theme stresses the need for hands-on learning. The United States Air Force Academy recently developed a human factors design course that emphasized critical thinking skills through interactive, collaborative techniques. Steps critical to the system design process were taught to the students and were subsequently performed by student design teams. The teams then submitted competitive proposals for a workstation being built as part of an actual dormitory renovation project. A “winning” design was selected at the culmination of the course, and was later implemented by construction contractors. The design effort received universal praise by Academy management, architects, and civil engineering personnel. Educational success was measured by standardized student critique data which rated the course significantly higher than composite scores from all Academy offerings. Collaborative hands-on design appears to have been a successful method of teaching critical human factors principles.

Teaching an Introductory Course in Human Factors Engineering: A Successful Learning Experience

1993 ◽  
Vol 37 (6) ◽  
pp. 456-460 ◽  
Author(s):  
Russell J. Sojourner ◽  
Anthony J. Aretz ◽  
Kristen M. Vance
Keyword(s):  
Critical Thinking ◽  
Human Factors ◽  
Learning Experience ◽  
The United States ◽  
Thinking Skills ◽  
Learning Material ◽  
Human Factors Engineering ◽  
Introductory Course ◽  
Hands On ◽  
Hands On Learning

The ideal structure for an introductory human factors engineering course has received widespread interest. A common issue involves the need to supply students with hands-on experience in design and applications. Such experience was provided by a recently revised course at the United States Air Force Academy. Course objectives stressed critical thinking through collaborative and interactive learning. Material was taught at a general conceptual level, and in-class exercises were extensively incorporated. To facilitate hands-on learning and critical thinking, the course was structured around a series of design projects, performed both individually and in groups. To measure success, standardized student critique data were collected and compared with the previous year. Results showed strong student agreement in the belief that the course stimulated both human factors knowledge and thinking skills. In addition, there was a significant increase in overall student evaluations from the previous year. These findings appear to validate the use of hands-on collaborative learning to augment the teaching of human factors concepts and theory.

The Impact of Live Cases on Student Skill Development in Marketing Courses

2021 ◽  
pp. 027347532110345
Author(s):  
Shannon Cummins ◽  
Jeff S. Johnson
Keyword(s):  
Time Management ◽  
Learning Experience ◽  
Skill Development ◽  
Handling Time ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Small Samples ◽  
Conflict Handling ◽  
Student Skill ◽  
The Impact

Live cases, where students work directly with an outside organization to solve real-world problems, can be an immersive learning experience for marketing students. Current scholarship on live case usage in marketing is limited to small samples from a handful of live case devotees. This article draws from a large, international sample of 169 marketing educators to investigate the perceived educational impacts of live cases on student skill development. Specifically, the paper explores student teamwork, conflict handling, time management, presentation, communication, and critical thinking skills. Additionally, the article explores how student skill development is affected by the amount of course time dedicated to the live case as well as faculty experience with live cases.

scholarly journals Research Based Learning (RBL): How to Improve Critical Thinking Skills?

2018 ◽  
Vol 42 ◽  
pp. 00042 ◽  
Author(s):  
Tri Saptuti Susiani ◽  
Moh Salimi ◽  
Ratna Hidayah
Keyword(s):  
Critical Thinking ◽  
Learning Experience ◽  
Self Regulation ◽  
Thinking Skills ◽  
Qualitative Approach ◽  
Critical Thinking Skills ◽  
Future Teachers ◽  
Thinking Skill ◽  
Critical Thinking Skill ◽  
Quality Learning

Critical thinking is a part of the 21th century necessary skills trained to future teachers. Research-based learning (RBL) presents as an alternative learning model that can develop the critical thinking skills. This study aims at describing the effect of the implementation of the research-based Learning (RBL) to develop future teachers’ critical thinking skills. Qualitative approach was used in this classroom research. The participants in this study consisted of 106 future teachers. Data were collected using observation and test. The results of the research indicate that the implementation research-based learning (RBL) can develop critical thinking skills. It is proved by the fact that the students were able to show their interpretation, analysis, evaluation, inference and explanation abilities. Meanwhile, aspect of self- regulation ability has not yet been able to be found. This research were used to make more sure previous research that implementation of the RBL can improve the quality learning process and make positive changes for the students in the intellectual and emotional. This research provides a different learning experience which can develop critical thinking skill.

scholarly journals TEACHING THE FUNDAMENTALS OF CIVIL ENGINEERING MATERIALS THROUGH EXPERIENTIAL LEARNING

2017 ◽  
Author(s):  
Joshua Woods ◽  
Natalie Mazur ◽  
John Gales
Keyword(s):  
Experiential Learning ◽  
Environmental Sustainability ◽  
Civil Engineering ◽  
Experimental Testing ◽  
Learning Experience ◽  
Reinforced Concrete Beam ◽  
Learning Activity ◽  
Hands On ◽  
Hands On Learning ◽  
Engineering Materials

This study presents an overview of a civil engineering materials course curriculum at Carleton University developed by the authors. The curriculum aims to move away from traditional civil engineering materials courses, which focus heavily on concepts related to material science, and instead concentrate on concepts that are more relevant to today’s practicing civil engineers. The rationale, application, and analysis of the integration of these concepts through an advanced application of case-based and experiential learning is discussed. Central to this new course curriculum is a hands-on experiential learning activity on the construction and experimental testing of reinforced concrete beam specimens in lab sections of approximately 25 students. The goal of the lab is to provide students with a hands-on learning experience and use this as a tool to cover advanced topics related to civil engineering; for example, environmental sustainability and resilience. The assessment of the students’ understanding of the concepts taught in class were performed through the use of an anonymous questionnaire distributed at the end of the course and through traditional examination and assignments. Results of the survey were compared between classes who engaged in the advanced experiential learning laboratory and those who did not. The results demonstrate that after introducing experiential learning into the course curriculum, students were more likely to form an educated opinion on the potential sustainability of a material. Experiential learning is shown to be a valuable tool for engineering education that, when used efficiently, can seamlessly incorporate newly emerging engineering concepts to ensure that graduating students are equipped with the knowledge and tools they require to be competitive in the job market. The relation of the course to contemporary accreditation of Graduate attributes is discussed at length along with critical information regarding the effectiveness of balancing student engagement in STEM subjects.

scholarly journals A SURVEY ANALYSIS OF PRE-SERVICE CHEMISTRY TEACHERS' CRITICAL THINKING SKILLS

2018 ◽  
Author(s):  
Irwanto
Keyword(s):  
Critical Thinking ◽  
Grade Level ◽  
Learning Experience ◽  
Sampling Technique ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Average Score ◽  
Survey Analysis ◽  
Chemistry Teachers ◽  
Significant Difference

This study aimed at analyzing the level of students' critical thinking skills as well as investigating the correlation between students' critical thinking skills and their grade level. A survey involving 220 pre-service chemistry teachers of Yogyakarta State University, Indonesia was conducted. The sample was taken using the convenience sampling technique. The data were collected using a Critical Thinking Rubric (OHRCT) developed by Oliver-Hoyo (2003). The result of this study shows that (i) the average score of students' critical thinking skills was still considered low (13.95±2.151), (ii) abstract and written presentation appeared as the components that obtained the highest and the lowest score respectively, (iii) significant difference was found between the score of students' critical thinking skills based on grade level in favour of junior students (p=0.000), and (iv) a moderate positive and linear correlation existed between the students' critical thinking skills and grade level (r=0.442, p=0.000). The findings indicate that the improvement in students' critical thinking skills has certain influences on the improvement of students' cognition and learning experience after attending courses in chemistry. Based on the result, several recommendations have been proposed to improve university students' critical thinking skills.

scholarly journals Acceptance Or Rejection Of An Audit Client: Understanding Risk In The Auditing Environment

2017 ◽  
Vol 13 (2) ◽  
pp. 49-58
Author(s):  
Anna J. Johnson-Snyder ◽  
Rajalakshmi Chandrasekran
Keyword(s):  
Critical Thinking ◽  
Thinking Skills ◽  
Business Environment ◽  
Critical Thinking Skills ◽  
Learning Objectives ◽  
Initial Assessment ◽  
Professional Skepticism ◽  
Upper Management ◽  
Audit Fee ◽  
A Company

In this case, students are required to conduct an initial assessment of a potential audit client and provide a well-supported recommendation to the audit partner. Specifically, students are assigned a company and asked to gather and evaluate data on it and its upper management. Based on that information, students are to make an objective recommendation to the firm on whether to accept, accept and consider a risk-adjusted audit fee, or reject the client; they are also required to provide the reasoning or argument for the decision. This case has many learning objectives. First, students will demonstrate their research and critical thinking skills and apply those skills by evaluating the information to make a judgment similar to that required of audit professionals. Second, students will create a memorandum that concisely summarizes the obtained information and provide a well-supported recommendation. Third, students will understand and be able to communicate the various types of risk in the business environment. Finally, the case assists students in converting their perspective from that of an accountant to that of an evaluator or auditor. Moreover, the case can be used to introduce professional skepticism and the importance of maintaining objectivity when making a judgment. 

scholarly journals PENGARUH MODEL INQUIRY LEARNING DAN DIRECT INSTRUCTION DALAM PENDIDIKAN JASMANI TERHADAP KEMAMPUAN BERPIKIR KRITIS SISWA SEKOLAH MENENGAH PERTAMA

2017 ◽  
Vol 3 (1) ◽  
pp. 48-56
Author(s):  
Eko Prasetyo
Keyword(s):  
Critical Thinking ◽  
Direct Instruction ◽  
Junior High School ◽  
Learning Experience ◽  
Inquiry Learning ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Measurement Tool ◽  
Student Centered ◽  
Student Centered Learning

This study aims to determine the effect between instructional model Inquiry Learning and Direct Instruction to critical thinking skills of Junior High School children in accordance with gender differences between men and women. The method used in this research is to use the experimental method using a quantitative approach with the type of case study. In this study, the measurement tool is a questionnaire that the author quotes from the questionnaire Bambang Abduljabar. The results of this study are: Inquiry learning model in learning pemas can improve students' critical thinking skills without feared will be influenced by sex differences in students. The more student-centered learning of lead will contribute positively to the students' cognitive development, even giving the student a pleasurable learning experience.

scholarly journals Pengembangan model pembelajaran berbasis konstruktivistik kolaboratif mata pelajaran Pendidikan Agama Islam untuk meningkatkan kemampuan berfikir kritis siswa kelas V SDN Meri 1 Kota Mojokerto

2017 ◽  
Vol 7 (1) ◽  
pp. 61
Author(s):  
Sudar Kajin
Keyword(s):  
Critical Thinking ◽  
Religious Education ◽  
Learning Experience ◽  
Thinking Skills ◽  
Learning Model ◽  
Critical Thinking Skills ◽  
Islamic Education ◽  
Learning Tool ◽  
Innovative Learning ◽  
Interesting Learning

Constructivism-Collaborative-based learning tools in improving critical thinking skills become an interesting learning model and assist the teacher's task in improving the effectiveness of learning, hence the need of an innovative learning tool to improve students' critical thinking ability. One learning tool that includes a set of planned learning experience that is arranged in a systematic, operational, and directed to help students master specific learning objectives is a collaborative-based Constructivist-Collaborative learning tool in improving the ability to think critically. The purpose of this research development is: 1.) To determine the feasibility of constructive collaborative lesson constructivist Islamic Education lesson according to peers. 2) To know the feasibility of constructive collaborative lesson of constructivism of Islamic Religious Education subject by Expert 3) To know the interest of the students of grade V of SDN Meri 1 Kota Mojokerto to the constructivist constructivism lesson of Islamic Education subject. The selection and use of collaborative constructivist-based learning models can effectively streamline and streamline the implementation of learning. For that purpose, collaborative constructivism-based learning model is absolutely necessary. Islamic Religion Education Learning Learning This collaborative constructivism based learning model has been refined based on analysis of trial data. Based on the steps that have been implemented can be concluded as follows. 1). Constructivist constructivist lesson of Islamic Religious Education is feasible according to peers. 2) constructivist constructivism lesson of Islamic Religious Education is feasible according to Expert 3) Grade V students of SDN Meri 1 Kota Mojokerto are interested in collaborative constructivist lesson of subjects of Islamic Religious Education

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