Undergraduate Students’ Perception of Audit Course: Based on the Interview of Accounting Students

DOI

10.2991/assehr.k.220401.137How to use a DOI?

Keywords

Audit course; Students’ perceptions; ATLAS.TI

Abstract

Audit course is a compulsory course for accounting students. The purpose of the research is to explore the perception of accounting students on audit course and improve the course. The study is based on the qualitative research methods, data collection comes from interviews with three accounting undergraduate students and data analysis using ATLAS.TI software. The findings reveal that accounting students consider that the audit profession is rigorous and professional, which is high requirement, and it is a respected job because of the high salary although busy and dull. In the experience of learning audit courses, there are positive aspects such as attending classes, expanding reading and case study, as well as negative experiences such as laziness. Knowledge accumulation and rigorous attitude are gained in the learning of audit course. Audit courses also have limitations, such as lack of practice, difficulty in theoretical learning, not easy to evaluate and so on.

Copyright

© 2022 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article distributed under the CC BY-NC 4.0 license.

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TY  - CONF
AU  - Xin Wang
AU  - Yueyang Wang
PY  - 2022
DA  - 2022/04/08
TI  - Undergraduate Students’ Perception of Audit Course: Based on the Interview of Accounting Students
BT  - Proceedings of the 2022 International Conference on Social Sciences and Humanities and Arts (SSHA 2022)
PB  - Atlantis Press
SP  - 719
EP  - 724
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220401.137
DO  - 10.2991/assehr.k.220401.137
ID  - Wang2022
ER  -