Audit quest: unlocking the fundamentals

Hasan Ashari, Anis Abul and Wan Ali, Wan Roshaini and Ishak, Rosbi (2026) Audit quest: unlocking the fundamentals. 2nd Global Accounting Innovation Showcase (GAIS) 2026, 1 (1): 5. pp. 18-21. ISSN 978-629-96340-3-4
Abstract

The complexity and abstract nature of auditing often pose significant challenges for undergraduate students, leading to a superficial understanding of key concepts. This innovation addresses the gap by introducing an interactive, case-based learning framework designed to deepen students' fundamental comprehension of auditing principles. The objective is to transform traditional lecture-based delivery into an engaging and immersive experience that mirrors real- world audit practices. A semester-long interactive audit process is used in the proposed design's “simulated audit engagement” method. Roleplaying, decision-making, and audit simulations are gamified. From planning to reporting, students act as auditors, examine financial data, identify hazards, and provide audit opinions in realistic case studies. Real-time cooperation and feedback on digital platforms and classroom simulations promote critical thinking and problem-solving. Experiential learning in authentic audit environments while yet requiring fulfilling academic standards makes this invention stand out. This paradigm encourages students to make ethical decisions and apply their theoretical knowledge, unlike passive classrooms. Combining gamification and role-play increases student engagement, motivation, and retention of tough auditing topics. The key benefits go beyond academic accomplishment to professional skill development for auditing. Students learn auditing, ethics, and analysis through hands-on experience. Due to its flexibility, the model can be scaled across institutions and can be delivered in hybrid or completely online, increasing its commercial potential for educational technology systems. This interactive framework signifies a transformative change in auditing education by connecting theory with practice. It improves student engagement, knowledge retention, and professional auditing abilities. This idea could transform auditing education for future global financial professionals.

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