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AAA Spark Meeting of Regions

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Adding Free Writes to Auditing

Wed, May 26, 3:30 to 4:30pm, Virtual, TBA

Abstract

Auditors are in a unique situation in which both oral and written communication is key. The audit workpaper serves as evidence for the opinions issued. As such auditing students need to learn to write succinctly. The authors borrow the concept of free writes from English and provide three examples as to how to incorporate it in an auditing course.
First, the authors explain the 3-2-1- activity where after each lecture students are required to provide
• 3 concepts they learned
• 2 Ways in which to apply the concepts to fieldwork and
• 1 Muddiest point.

The authors incorporate the 1-minute paper in which students are tasked with writing on a topic they are unclear about. This activity forces the students to unmuddied the concept in a subsequent 5-minute paper. Hence the authors name this activity Six Minutes of Exploration.

Lastly, students are to prepare an electronic journal that serves as a study guide for exams. This writing assessment is graded for accuracy, and the professor may indicate which vital concepts are missing.

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