The development of an audit learning package: SCAM

Auditing is a difficult subject to teach, as practical experience is often required to ensure a complete understanding of the subject matter. This research was undertaken to develop an audit teaching resource which would enable university students to put their technical knowledge into practice, and expose them to both the technical issues and the sort of critical scepticism and ethical awareness required in modern auditing. This research report seeks to identify the features that a university audit course and teaching resource should include as well as the transferable skills that are thought essential for a career in accounting and audit. The report gathers the views of university academics, university students, qualified audit practitioners and trainee accountants. The findings of the research, whilst used to develop a software package, called SCAM, also provide an insight into the wider needs of a university ‘audit course’. The report details the development and use of this package. The objective is for students to plan the audit of SCAM plc, whilst developing their critical and analytical skills, questioning ability, communication skills and team working ability.