We investigate the use of an audit case study in developing students’ understanding of the key concept ‘material misstatement’. Using semantic differentials, we explore changes in connotative meaning (reflecting emotional reaction) of undergraduate students at an Australian university. Shifts in class perspective indicate students perceive the concept as more useful and less fluid after the case study. We contribute to the audit education literature by focusing on this complex concept and developing teaching methodologies to enhance students’ learning. Results support inclusion of comprehensive case studies embedded with judgement and decision making, in accounting curricula to enhance understanding of complex concepts.

中文翻译：

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案例研究在培养学生对“重大错报”概念的理解中的应用

我们调查使用审计案例研究来培养学生对“重大错报”这一关键概念的理解。使用语义差异，我们探讨了澳大利亚大学本科生内涵意义（反映情绪反应）的变化。课堂观点的转变表明学生在案例研究后认为这个概念更有用，更不流畅。我们通过关注这个复杂的概念并开发教学方法来提高学生的学习能力，从而为审计教育文献做出贡献。结果支持将包含判断和决策的综合案例研究纳入会计课程，以增强对复杂概念的理解。