Using flowcharts to teach audit reports: an update

Groomer, S. Michael; Heintz, James A.

doi:10.1016/s0748-5751(99)00022-6

Cited by 9 publications

(11 citation statements)

References 2 publications

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“…Here some studies that are related to internal controls, practical flowcharts, and other educating tools are presented as follows. Groomer & Heintz (1999) were the first to propose the use of flowcharts in teaching students many types of the audit reports and the formulation of the auditor's report. However, they based their course materials only on GAAS and ignored the ISA as well as the common practice.…”

Section: Literature Reviewmentioning

confidence: 99%

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Impact of a Practical Flowcharts Approach on Educating the Control Risk Assessment

Wahdan¹

2018

AFR

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The assessment of a control risk is a difficult task which has to be learned over the years. Experience is a good teacher in this respect. So, education guided by experience may be expected to be fruitful. The purpose of this paper is to develop practical flowcharts (PFs) to assist in educating the novices the assessment of control risk and to present the results of validation of PFs approach in classroom. The main research questions examined in the paper are: (1) how can the PFs be developed to help students and novice auditors assess the control risk? And (2) to what extent is using PFs effective as a tool to improve the education of assessing the control risk? To answer these questions, adequate field work and experiment were performed. The knowledge is acquired (a) from the literature and (b) from experienced auditors. The findings of the paper indicated that the conceptual model of PFs is successfully designed consisting of eleven submodels and ten PFs. Moreover, using a PFs approach is an effective tool to improve the education of assessing the control risk, i.e., the learning performance of students significantly improved via the PFs assignment. From the results of the validation, it may be concluded that the conceptual model of PFs provides a vital contribution to the auditing literature and the application of it constitutes a new education method of auditing.

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Section: Literature Reviewmentioning

confidence: 99%

“…(6) PFs can be considered as an efficient technique being more readily and understandable than other techniques, such as textbooks, and tabular presentation (Groomer & Heintz, 1999). …”

Section: Introductionmentioning

confidence: 99%

Impact of a Practical Flowcharts Approach on Educating the Control Risk Assessment

Wahdan¹

2018

AFR

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“…Where the information involves causal conditions or evaluation of a series of conditions, a flowchart provides a coherent and structured approach to the sequential analysis of information (McCrudden et al, 2007;Purvis, 1989). Groomer and Heintz (1999) list three specific benefits of flowcharts over narrative or tabular communication:…”

Section: Use Of Flowcharts and Visual Aids In Accounting And Tax Educmentioning

confidence: 99%

Graphical organizers in tax education

Adkins

Henderson

Key

2012

Journal of Accounting Education

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“…and (2) to what extent is using PFs effective as a tool to improve the education of the auditor's opinion? Groomer and Heintz (1999) were the tirst to propose the use of flowcharts in teaching students many types [of the audit reports and the formulation of the auditor's opinion. However, they based their course materials only on GAAS and ignored the ISA and also the common practice.…”

Section: Introductionmentioning

confidence: 99%

“…(6) PFs can be considered as an efficient technique being more readily and understandable than other techniques, such as textbooks, and tabular presentation (cf. Groomer and Heintz, 1999).…”

Section: Introductionmentioning

confidence: 99%