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The second Canadian edition of Auditing: a Practical Approach provides a concise, practical and readable option for students studying auditing at an undergraduate and postgraduate level. The text reflects how a quality audit is conducted in practice and the issues that are of greatest concern to industry professionals. In order to communicate the key elements of the audit process a hypothetical case study, Cloud 9, underpins the audit process and methodology while providing clarity on how general audit principles are applied in practice. Acknowledging the educational trend of teaching auditing with an industry and practical focus, the text will effectively develop a student’s understanding of the various stages of an audit and how a quality audit is conducted in practice. For those wanting to cover the auditing cycle in greater depth, a new Extended Version of the text is also available with four new chapters.
Provides readers with a broader view of accounting theory than can be provided by using only techniques and procedures. Primarily a descriptive interpretation of the Opinions and Standards issued by the Accounting Principles Board and the Financial Accounting Standards Board. It is descriptive of existing accounting theory--exploring it in depth--while critically examining alternatives to current practice. Through the use of research articles at the end of each chapter and supplemental readings, which provide additional discussion of complex material or a dissenting opinion from current generally accepted accounting principles, it also helps readers evaluate the conclusions reached by the APB and FASB.
A mentor, advisor, or even a friend? Making connections in college makes all the difference. What single factor makes for an excellent college education? As it turns out, it's pretty simple: human relationships. Decades of research demonstrate the transformative potential and the lasting legacies of a relationship-rich college experience. Critics suggest that to build connections with peers, faculty, staff, and other mentors is expensive and only an option at elite institutions where instructors have the luxury of time with students. But in this revelatory book brimming with the voices of students, faculty, and staff from across the country, Peter Felten and Leo M. Lambert argue that relationship-rich environments can and should exist for all students at all types of institutions. In Relationship-Rich Education, Felten and Lambert demonstrate that for relationships to be central in undergraduate education, colleges and universities do not require immense resources, privileged students, or specially qualified faculty and staff. All students learn best in an environment characterized by high expectation and high support, and all faculty and staff can learn to teach and work in ways that enable relationship-based education. Emphasizing the centrality of the classroom experience to fostering quality relationships, Felten and Lambert focus on students' influence in shaping the learning environment for their peers, as well as the key difference a single, well-timed conversation can make in a student's life. They also stress that relationship-rich education is particularly important for first-generation college students, who bring significant capacities to college but often face long-standing inequities and barriers to attaining their educational aspirations. Drawing on nearly 400 interviews with students, faculty, and staff at 29 higher education institutions across the country, Relationship-Rich Education provides readers with practical advice on how they can develop and sustain powerful relationship-based learning in their own contexts. Ultimately, the book is an invitation—and a challenge—for faculty, administrators, and student life staff to move relationships from the periphery to the center of undergraduate education.
This book describes team-based learning (TBL), an unusually powerful and versatile teaching strategy that enables teachers to take small group learning to a whole new level of effectiveness. It is the only pedagogical use of small groups that is based on a recognition of the critical difference between "groups" and "teams", and intentionally employs specific procedures to transform newly-formed groups into high performance learning teams.This book is a complete guide to implementing TBL in a way that will promote the deep learning all teachers strive for. This is a teaching strategy that promotes critical thinking, collaboration, mastery of discipline knowledge, and the ability to apply it.Part I covers the basics, beginning with an analysis of the relative merits and limitations of small groups and teams. It then sets out the processes, with much practical advice, for transforming small groups into cohesive teams, for creating effective assignments and thinking through the implications of team-based learning.In Part II teachers from disciplines as varied as accounting, biology, business, ecology, chemistry, health education and law describe their use of team-based learning. They also demonstrate how this teaching strategy can be applied equally effectively in environments such as large classes, mixed traditional and on-line classes, and with highly diverse student populations.Part III offers a synopsis of the major lessons to be learned from the experiences of the teachers who have used TBL, as described in Part II. For teachers contemplating the use of TBL, this section provides answers to key questions, e.g., whether to use team-based learning, what it takes to make it work effectively, and what benefits one can expect from it–for the teacher as well as for the learners.The appendices answer frequently asked questions, include useful forms and exercises, and offer advice on peer evaluations and grading. A related Web site that allows readers to “continue the conversation,” view video material, access indexed descriptions of applications in various disciplines and post questions further enriches the book. The editors’ claim that team-based instruction can transform the quality of student learning is fully supported by the empirical evidence and examples they present. An important book for all teachers in higher education.