The changes in economy in addition to globalisation have impacted upon the audit profession. After the economic crisis in the 2000s, the audit profession was deemed to be a cause of the corporate collapse due to unethical behaviour of auditors. This issue also impacts upon auditing instruction worldwide, including Thailand where political and economic crises along with corruption issues have become significant and urgent problems in the Thai society. There has been a high scrutiny on capabilities, competence and ethics of auditors from the public and other stakeholders, whereas there is scant evidence to show whether Thai educators take action on enhancing holistic attributes of their auditing students, in particular, ethical sensitivity of the students. Thereby, Thailand needs to reform the quality of audit education in order to serve qualified graduate students to the business environment. This thesis developed a set of reflective case studies as an instructional intervention for auditing learning. It aims to enhance professional knowledge, skills and ethics of auditing students in Thailand. Four learning theories comprising Transformative Learning Theory (TLT), Experiential Learning Theory (ELT), Reflective Learning Theory (RLT) and Project-based Learning Theory (PLT) were applied as the theoretical framework. In addition, this thesis applied concepts of qualitative and action research together with the ADDIE instructional development as the practical framework for the development of an instructional intervention. There were five phases of the ADDIE model: Analyse, Design, Develop, Implement and Evaluate applied to organise the empirical work. Two empirical fieldworks were conducted within university settings in Thailand. The first fieldwork complied with the analysing phase of the ADDIE model exploring current practice and problems of audit instruction in Thailand in order to identify performance gap of the audit education. Semi-structured interviews were conducted in 11 universities with 34 participants who were audit lecturers and students in five regions throughout the country. The results showed that in general, audit instructors in Thailand mostly applied traditional teaching methods. However, there were problems of audit instruction comprising inappropriate learning strategies of the students, lack of staff and learning resources, deficiencies of knowledge and skills of audit students and lack of ethical awareness of the students. Significantly, the participants required case studies in Thai context as a learning tool to enhance the knowledge, skills and ethics of Thai auditing students. These elements were determined as performance gap which was required to improve. In response to the results of the first empirical fieldwork, the thesis applied the design and development phases of the ADDIE model to develop a set of reflective case studies for auditing students. A framework for the development of case studies derived from other professional education such as law, medicine, nursing and engineering where such real-life case studies have been successfully used to enhance ethical sensitivity of students. Additionally, concepts of reflective writing and audit working paper were applied in the cases studies. Other instruments such as guidance for lecturers and students were also developed for Thai auditing students. All instructional resources were validated by experts. The final version was refined and approved before the implementation. The second empirical fieldwork complied with the implement and evaluate phases of the ADDIE model. An experiment conducted with 77 auditing students in Naresuan University, Phitsanulok, Thailand. In addition, there were 15 participants who voluntarily participated in the reflective writing activity and the focus group interview. The results revealed that before the cases’ implementation, students had negative views on auditing learning. However, during and after the implementation, students had reformed their way of learning, attitudes towards auditing learning and ethical sensitivity.

Auditing, as a subset of the accounting discipline, is an inherently difficult subject to learn and teach. There have been various challenges, problems and criticisms regarding traditional auditing and accounting education. Auditing lecturers therefore have a responsibility to investigate methods or aids that can assist lecturers in addressing these challenges, problems and criticisms in order to educate future auditors who have the knowledge, understanding and skills to function effectively in the workplace. The primary objective of this study was therefore to evaluate whether the learning and lecturing difficulties experienced may be addressed effectively through the use of an educational auditing information technology-based game, which was developed during the course and as a result of this study. The perceptions of third-year auditing students at North-West University regarding the use of this game as an educational aid in auditing education were tested through a questionnaire that was also developed as part of this study. The study involved dividing the participants into an experimental and control group. The experimental group played the educational computer game, while the control group completed the case question from which the educational game was developed. The students then completed the same questionnaire. The main findings of the study were that the educational computer game was equal in educational value to the case method, while factors such as joy, engagement and motivation were rated higher for the computer game than for the case method. / MCom (Accountancy), North-West University, Potchefstroom Campus, 2014

Auditing, as a subset of the accounting discipline, is an inherently difficult subject to learn and teach. There have been various challenges, problems and criticisms regarding traditional auditing and accounting education. Auditing lecturers therefore have a responsibility to investigate methods or aids that can assist lecturers in addressing these challenges, problems and criticisms in order to educate future auditors who have the knowledge, understanding and skills to function effectively in the workplace. The primary objective of this study was therefore to evaluate whether the learning and lecturing difficulties experienced may be addressed effectively through the use of an educational auditing information technology-based game, which was developed during the course and as a result of this study. The perceptions of third-year auditing students at North-West University regarding the use of this game as an educational aid in auditing education were tested through a questionnaire that was also developed as part of this study. The study involved dividing the participants into an experimental and control group. The experimental group played the educational computer game, while the control group completed the case question from which the educational game was developed. The students then completed the same questionnaire. The main findings of the study were that the educational computer game was equal in educational value to the case method, while factors such as joy, engagement and motivation were rated higher for the computer game than for the case method. / MCom (Accountancy), North-West University, Potchefstroom Campus, 2014

Text in Afrikaans / Die doel met hierdie studie was om didaktiese riglyne te formuleer waarvolgens die afstandsonderrig van ouditkunde, as deeldissipline in die opleiding van rekenmeesters en ouditeure, beplan, uitgevoer en deurlopend geevalueer kan word. Sodanige riglyne kan dien as rigtingwysers vir die verdere ontwikkeling van geskikte afstandsonderrigstrategiee. Ten aanvang is die leerinhoud van die ouditkunde vakgebied ontleed en afgebaken. Daarna is 'n didakties-gefundeerde onderrigmodel beskryf en op die ouditkunde vakinhoud, afstandsleerders en dosente toegepas. Hieruit is riglyne geformuleer wat gevolg kan word vir die wetenskaplike beplanning, uitvoering en evaluering van ouditkunde afstandsonderrig. Uit 'n evaluering van die huidige afstandsonderrigstrategiee vir ouditkunde aan Unisa het dit gebly~ dat sekere leemtes bestaan. Ten slotte is daar op grond van die didaktiese riglyne voorstelle gemaak om hierdie leemtes te oorbrug en is verskeie onderwerpe vir verdere navorsing ook geidentifiseer. / The aim of this study was to formulate didactic guidelines according to which the distance teaching of auditing, as part-discipline in the training of accountants and auditors, can be p 1 an ned, imp 1 emented and continually evaluated. These didactic guidelines can serve as guidelines for the further development of suitable distance education strategies. First, the auditing syllabus was analysed and delineated. Next, a didactically founded instructional model was described and applied to the subject matter of auditing, distance students and tutors. From this, guidelines were formulated which can be followed to scientifically plan, implement and evaluate the distance teaching of auditing. An evaluation of the existing distance teaching strategies for auditing at Unisa indicated that certain shortcomings exist. Finally, recommendations based upon the didactic guidelines were made to overcome the shortcomings. identified. / Auditing / M. Com. (Auditing)

The aim of this study was to determine to what degree the nature, extent and effectiveness of the practical training and experience trainee auditors obtain during the practical training period (articles of clerkship) in computer-assisted auditing techniques, is taken into account with the application of a competence-based approach, where particular competencies should be developed through a combination of formal teaching and practical training and experience. To start with, the prescribed requirements for the teaching and training of auditors were analysed and literature was studied to delimit the entry level competencies auditors should posses in computer-assisted auditing techniques. Thereafter research questionnaires were developed and sent to practitioners in auditing firms who are responsible for the practical training of trainee auditors, and to a selection of trainee auditors who qualified to write Part II of the Qualifying Examination (Auditing specialisation) of the Public Accountants' and Auditors' Board. The responses received from practitioners and trainee auditors were analysed and subsequent findings were made on the nature, extent and effectiveness of the practical training and experience trainee auditors obtain during the practical training period (articles of clerkship) in computer-assisted auditing planning techniques, computer-assisted auditing techniques to obtain audit evidence and computer-assisted auditing tools. The findings were related to the application of a competence-based approach and the conclusion was reached that the practical training and experience that trainee auditors obtain during the period of practical training (articles of clerkship) in computer-assisted auditing techniques is not sufficiently taken into account in the application of a competence-based approach. In conclusion recommendations were made for an improved application of a competence-based approach based on the findings of the practical training and experience trainee auditors obtain in computer-assisted auditing techniques during the practical training period. These recommendations have particular implications for practitioners responsible for the practical training of trainee auditors, academics responsible for formal teaching, and the Public Accountants' and Auditors' Board and South African Institute of Chartered Accountants jointly responsible for the Education Requirements and Practical Training Requirements of entry level auditors. / Auditing / D.Com

Text in Afrikaans / Die doel met hierdie studie was om didaktiese riglyne te formuleer waarvolgens die afstandsonderrig van ouditkunde, as deeldissipline in die opleiding van rekenmeesters en ouditeure, beplan, uitgevoer en deurlopend geevalueer kan word. Sodanige riglyne kan dien as rigtingwysers vir die verdere ontwikkeling van geskikte afstandsonderrigstrategiee. Ten aanvang is die leerinhoud van die ouditkunde vakgebied ontleed en afgebaken. Daarna is 'n didakties-gefundeerde onderrigmodel beskryf en op die ouditkunde vakinhoud, afstandsleerders en dosente toegepas. Hieruit is riglyne geformuleer wat gevolg kan word vir die wetenskaplike beplanning, uitvoering en evaluering van ouditkunde afstandsonderrig. Uit 'n evaluering van die huidige afstandsonderrigstrategiee vir ouditkunde aan Unisa het dit gebly~ dat sekere leemtes bestaan. Ten slotte is daar op grond van die didaktiese riglyne voorstelle gemaak om hierdie leemtes te oorbrug en is verskeie onderwerpe vir verdere navorsing ook geidentifiseer. / The aim of this study was to formulate didactic guidelines according to which the distance teaching of auditing, as part-discipline in the training of accountants and auditors, can be p 1 an ned, imp 1 emented and continually evaluated. These didactic guidelines can serve as guidelines for the further development of suitable distance education strategies. First, the auditing syllabus was analysed and delineated. Next, a didactically founded instructional model was described and applied to the subject matter of auditing, distance students and tutors. From this, guidelines were formulated which can be followed to scientifically plan, implement and evaluate the distance teaching of auditing. An evaluation of the existing distance teaching strategies for auditing at Unisa indicated that certain shortcomings exist. Finally, recommendations based upon the didactic guidelines were made to overcome the shortcomings. identified. / Auditing / M. Com. (Auditing)