Using Team-Based Scenario Learning (TBSL) approach to teach audit risk

Shyamala Dhoraisingam Samuel, Ravichandran Subramaniam

Research output: Chapter in Book/Report/Conference proceedingChapter (Book)Researchpeer-review

1 Citation (Scopus)


This chapter reports on teaching an Auditing and Assurance course using team-based scenario learning (TBSL) for undergraduates. Introducing TBSL as a collaborative active learning tool encourages students to learn from one another and provides opportunities for communication, discussion, argument, and elaboration. The chapter utilises simulated scenarios in three different situations such as analysis of audit risk factors, material misstatements, and audit and non-audit services. It is followed by discussion forums, and videos are utilised to represent real-life audit situations. The combination of these various learning activities encourages diverse arguments being put forward by students in their discussions, and creates opportunities for critical thinking and to interact with the group members. In this regard, attention is given to student group formation and workshops on collaborative skills are conducted. The TBSL requires students to be confident to give peer feedback and engage in self-reflection on their learning journey. In line with the authentic learning interactions, the scenario-based assessment focuses on rewarding students on the development of essential skills and capabilities needed in auditing.
Original languageEnglish
Title of host publicationCollaborative Active Learning
Subtitle of host publicationPractical Activity-Based Approaches to Learning, Assessment and Feedback
EditorsChan Chang-Tik, Gillian Kidman, Meng Yew Tee
Place of PublicationSingapore
PublisherPalgrave Macmillan
Number of pages25
ISBN (Electronic)9789811943836
ISBN (Print)9789811943829
Publication statusPublished - 2022


  • Audit risk
  • Material misstatements
  • Auditing Team-based learning, Collaborative learning, Scenario-based learning

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