There has been much criticism that audit education has failed to bring real-world experience into the classroom. This claim challenges audit educators to develop learning activities that provide students with the practical experience necessary to become active learners in auditing. This study investigates how students became active learners through the completion of a mini-audit assessment involving all four stages of the widely acknowledged experiential learning cycle (Kolb, 1984). The learning context involved class lectures, group work, teaching case studies, group discussions and a mini-audit assessment. Student feedback on this learning experience was collected from reflective journals completed by the students as a part of their coursework. This study confirmed that students, completing a mini-audit assessment were active participants in all four stages of the experiential learning cycle, which encouraged them to become active learners. These findings will be of interest to auditing educators seeking to provide their students with active learning opportunities.

备受批评的是审计教育未能将真实的经验带入课堂。这一主张对审核教育者提出了挑战，要求他们开展学习活动，为学生提供成为审核的积极学习者所必需的实践经验。这项研究通过完成涉及广泛认可的体验学习周期的所有四个阶段的小型审核评估，研究了学生如何成为活跃的学习者（Kolb，1984）。学习环境包括课堂讲座，小组作业，教学案例研究，小组讨论和小型审核评估。学生对这种学习经历的反馈是从学生完成的反思性日记中收集的，作为他们课程工作的一部分。这项研究证实了学生，在体验学习周期的所有四个阶段中，积极的参与者都完成了一次小型审核评估，这鼓励他们成为积极的学习者。这些发现将对寻求为学生提供积极学习机会的审计教育工作者感兴趣。