Assembling the opinion: An active learning exercise for audit students
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2015 Elsevier Ltd. "Assembling the opinion" is an in-class, small-group, active-learning exercise designed to help audit students become familiar with audit opinions. Students work in teams to "assemble" the wording of the audit opinion for a given fact scenario. The results from pre- and post-exercise assessments suggest that the active-learning exercise improves student learning. Data also suggest that students find the exercise enjoyable and believe that it contributes to their learning experience.