Learning approaches to the study of auditing followed by prospective South African chartered accountants

Abstract

Learning approaches in accounting, distinguishing between deep, surface and strategic approaches, have been widely researched. This study provides a South African perspective by investigating the learning approaches to the study of auditing of prospective chartered accountants. Demographic impact variables, namely age, gender, population group and language preference, are considered in the study. The widely accepted research instrument, the Approaches and Studies Skills Inventory for Students (ASSIST), was used in the research. Statistical analysis of the data revealed a preference for the strategic approach by candidates who passed the auditing question in Part 1 of the South African Institute of Chartered Accountants’ 2010 Qualifying Examination. Both gender groups and three of the four South African population groups favoured such an approach. More mature candidates tended to follow the deep learning approach. No favoured approach was found in relation to the language in which the question was attempted.