Abstract

Auditing skills are often abstract and difficult for inexperienced students to fully understand through the traditional lecture. However, these skills can influence audit opinions and are essential for professional auditors. The primary objective of this research is to develop auditing skills: communication, problem solving, and teamwork by using three different role-play activities with 62 students in a bachelors of accounting degree at Walailak University. A questionnaire was developed to assess students' perceptions of their acquiring skills. The results show that role-playing could effectively enhance auditing skills. The students were enthusiastic to learn through role-playing. They received greater auditing experience and abled to visualize the systematic of auditing process.