An investigation into student satisfaction, approaches to learning and the learning context in Auditing

Christina Chiang
Paul K. Wells, Auckland University of Technology
Peter Fieger, University of New England Australia
Divesh S. Sharma, Kennesaw State University


Arguably, the audit course is one of the most challenging as it links prior accounting knowledge with new audit knowledge that students are generally not exposed to. A mini-audit group project was implemented at a New Zealand university, and a learning approach and learning experience survey instrument was administered. Responses from 98 students suggest that they perceived the learning experience positively and were encouraged to adopt a deep approach to learning. The findings have implications for accounting educators in the design and development of learning and assessment strategies in an audit course.