For students to be able to adapt in a fast-changing, technology-driven world, they have to be critical thinkers. With critical thinking being viewed as a prized commodity, there is an increased emphasis on this vital skill in the auditing profession. The purpose of this article is to identify factors that should be considered for the effective development of critical thinking in auditing students through technology-based educational interventions. Principles of Interactive Qualitative Analysis (IQA) were followed whereby the perspectives of three groups of participants were obtained. A total of 30 factors (referred to as affinities in IQA methodology) were identified across the three groups. To identify key themes from these 30 factors, a thematic analysis was performed. The end result is six key themes, representing six key factors that should be considered to enhance the development of auditing students’ critical thinking through technology-based educational interventions. These include educator-related factors; student-related factors; technology-based educational interventions and tools; design and implementation of educational interventions; knowledge and skills to be developed through interventions; and teaching methodologies for critical thinking development. The findings of this article may have important implications for the auditing profession where educators are constantly challenged to seek innovative ways of developing critical thinking in their students.

中文翻译：

---

审核学生有效批判性思维发展应考虑的因素

为了使学生能够适应瞬息万变，技术驱动的世界，他们必须是批判性的思想家。批判性思维被视为一种珍贵的商品，因此在审计界越来越重视这种至关重要的技能。本文的目的是确定在通过基于技术的教育干预来审核学生的批判性思维的有效发展中应考虑的因素。遵循交互式定性分析（IQA）的原理，从而获得了三组参与者的观点。在这三组中总共确定了30个因素（在IQA方法中称为亲和力）。为了从这30个因素中识别出关键主题，进行了主题分析。最终的结果是六个关键主题，代表应通过基于技术的教育干预措施来增强审核学生批判性思维发展的六个关键因素。这些因素包括与教育者有关的因素；与学生有关的因素；基于技术的教育干预措施和工具；设计和实施教育干预措施；通过干预发展的知识和技能；和批判性思维发展的教学方法。本文的发现可能会对审计行业产生重要的意义，因为在该行业中，教育工作者不断受到挑战，寻求在学生中发展批判性思维的创新方法。与学生有关的因素；基于技术的教育干预措施和工具；设计和实施教育干预措施；通过干预发展的知识和技能；和批判性思维发展的教学方法。本文的发现可能会对审计行业产生重要影响，因为审计师不断受到挑战，要求他们寻求创新的方法来培养学生的批判性思维。与学生有关的因素；基于技术的教育干预措施和工具；设计和实施教育干预措施；通过干预发展的知识和技能；和批判性思维发展的教学方法。本文的发现可能会对审计行业产生重要的意义，因为在该行业中，教育工作者不断受到挑战，寻求在学生中发展批判性思维的创新方法。