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The purpose of this study was to examine the effectiveness of using an audit simulation product in a classroom setting. Many students and professionals feel that a disconnect exists between learning auditing in the classroom and practicing auditing in the workplace. It was hoped that the introduction of an audit simulation tool would help to ameliorate the perceived disconnect. The simulation product selected was Real Audit. Over the course of eight weeks, 22 students enrolled in an Assurance Services class completed five major audit simulation modules: Planning, Accounts Receivable, Accounts Payable, Fixed Assets and Inventory. At the end of the project, students were asked to evaluate the simulation experience. Most students felt that the experience was interesting and helpful in terms of understanding the tasks that an auditor performs. While the majority of students recommended that the simulation should be used in future classes, concerns were expressed about the amount of time that the project consumed.

1Boy Crusoe

By Allan Eric

Also published as" A Yankee Crusoe" . A 15 year old hard working and studious farm boy finds the lure of adventure on the seas as a merchant seaman more than he can resist. This is his story. " I was born in a little town in the State of Maine, near the close of the Civil War. My boyhood life did not differ materially from that of the average farmer's son in the remote country districts of New England--except, perhaps, that I read more and thought more. Hard work on the rugged soil, two terms each year in the little yellow country schoolhouse, a day's fishing now and then filled the early years of my life full to over-flowing. " What he gets is enough excitement and adventure to overflow his wildest dreams. How he experiences disaster and uses his wits and knowledge to overcome every problem makes for a great read. - Summary by Phil Chenevert