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首页> 外文期刊>Accounting Education: An International Journal >Students' Perceptions of Work-Based Training and Examination-Based Learning Relating to the Professional Competence of Auditors and the Impact of Regulatory Changes on Audit Training in the UK
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Students' Perceptions of Work-Based Training and Examination-Based Learning Relating to the Professional Competence of Auditors and the Impact of Regulatory Changes on Audit Training in the UK

机译：在英国，学生对基于工作的培训和基于考试的学习的看法与审计师的专业能力以及法规变更对审计培训的影响有关

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The purpose of this paper is to investigate students' perceptions of work-based training and examination-based learning as it relates to the professional competence of auditors. The paper takes as its motivation the fall in the number of accountants registering as qualified auditors in the UK following fundamental changes in the audit environment. Legislation aimed at reducing red tape has resulted in a large number of UK companies taking advantage of an audit exemption, and most of these are clients of small audit firms. This legislative change has had significant pedagogic implications on the experiential learning of audit trainees and the availability of training opportunities for them. The contribution of the paper is to explain the perceived relevance and importance of training opportunities to trainees seeking to obtain audit qualifications. Using data from an on-line questionnaire and focus groups, the study reports that trainees in smaller firms lack opportunities to obtain sufficient audit experience, and there is a lack of synchronization between limited practical experience and classroom tuition provided before taking auditing examinations. The implications are that effective audit training will become restricted to large audit firms the trainees in which often choose different career paths to auditing, thereby limiting the number of qualified auditors in the UK in the future.View full textDownload full textKeywordsAudit training, work-based training, examination-based learning, firm sizeRelated var addthis_config = { ui_cobrand: "Taylor & Francis Online", services_compact: "citeulike,netvibes,twitter,technorati,delicious,linkedin,facebook,stumbleupon,digg,google,more", pubid: "ra-4dff56cd6bb1830b" }; Add to shortlist Link Permalink http://dx.doi.org/10.1080/09639284.2011.557488
机译：本文的目的是调查学生对基于工作的培训和基于考试的学习的看法，因为它们与审计师的专业能力有关。本文以其动机为，随着审计环境的根本变化，英国注册为合格审计师的会计师人数下降。旨在减少繁文tape节的立法导致大量英国公司利用了审计豁免，其中大多数是小型审计公司的客户。这项立法变化对审计学员的经验学习和培训机会的可用性具有重大的教学意义。本文的目的是向寻求获得审计资格的学员解释培训机会的相关性和重要性。利用在线调查表和焦点小组的数据，研究报告说，较小公司的学员缺乏获得足够审计经验的机会，有限的实践经验与参加审计考试之前提供的课堂学费之间缺乏同步。这意味着有效的审计培训将仅限于大型审计公司，受训人员经常选择不同的职业发展途径来从事审计工作，从而限制了英国未来合格审计师的数量。查看全文下载全文关键字基于工作的审计培训培训，基于考试的学习，公司规模相关var addthis_config = {ui_cobrand：“泰勒和弗朗西斯在线”，servicescompact：“ citlikelike，netvibes，twitter，technorati，delicious，linkedin，facebook，stumbleupon，digg，google，更多”，发布“ ra-4dff56cd6bb1830b”};添加到候选列表链接永久链接http://dx.doi.org/10.1080/09639284.2011.557488

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