The new generation of auditors meeting praxis: dual learning's role in audit students' professional development

Lena Agevall, Pernilla Broberg, Timurs Umans

Research output: Contribution to journalArticlepeer-review

2 Citations (Scopus)

Abstract

This paper explores whether and in what way “dual learning” can develop understanding of the relationship between structure/judgement and explores audit student’s perceptions of the audit profession. Work Integrated Learning (WIL) module, serving as a tool of enabling dual learning, represents the context for this exploration. The study is based on a focus group and individual interviews conducted with students performing their WIL. Our data and its analysis indicates that when in a WIL context, students develop awareness of the use of standards and checklists on the one hand and the importance of discretional judgement on the other. Based on these results, we theorise as to how dual learning manifests itself in students’ experiences and understanding of the relationship between structure and judgement.

Original languageEnglish
Pages (from-to)307-324
Number of pages17
JournalScandinavian Journal of Educational Research
Volume62
Issue number2
DOIs
Publication statusPublished - 2018

Swedish Standard Keywords

  • Educational Sciences (503)

Keywords

  • Dual-learning
  • auditing education
  • professional education
  • work-integrated learning

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