Post a composite review
Unpost a composite review
Search all MERLOT
Select to go to your profile
Select to go to your workspace
Select to go to your Dashboard Report
Select to go to your Content Builder
Select to log out
Search Terms
Enter username
Enter password
Please give at least one keyword of at least three characters for the search to work with. The more keywords you give, the better the search will work for you.
Select OK to launch help window
Cancel help


Advanced Search


Peer Review

Generally Accepted Auditing Standards Podcast

by Roger Philipp, CPA


Overall Numeric Rating:

4.25 stars
Content Quality: 5 stars
Effectiveness: 4.75 stars
Ease of Use: 3 stars
Reviewed: Jun 28, 2010 by Business Editorial Board
Overview: This 5:46 minute MP4 video presentation provides an overview of the three categories of US Generally Accepted Auditing standards. The video is part of a CPA review course.
Type of Material: Video lecture / presentation.
Recommended Uses:
  1. Designed to serve as a CPA Exam review course module.
  2. May be used as a supplemental lecture when covering auditing standards.
Technical Requirements:
  • High speed Internet access.
  • Browser (Mozilla Firefox 3.6.3 was used during the review).
  • Identify Major Learning Goals: To understand the content of the three main categories of US Generally Accepted Auditing Standards (GAAS).
    Target Student Population:
    1. Undergraduate auditing class.
    2. May also be used in an undergraduate or graduate class to provide an overview of the responsibilities of U.S. auditors.
    3. Individuals studying for the Auditing portion of the U.S. CPA exam.
    Prerequisite Knowledge or Skills:
  • Overview knowledge of the objectives of a financial statement audit.
  • Basic computer skills.

  • Evaluation and Observation

    Content Quality

    Rating: 5 stars
  • The information contained in the presentation is accurate and provides a quick overview of the three categories of auditing standards.
  • Content is current and relevant.
  • Concepts are presented clearly and summarized well.
  • Content is self-contained and can be used without requiring an assignment or context.
  • Concerns:
  • The video was not professionally developed. The presenter uses a white board. The notes are largely illegible.
  • Additional content is needed.

  • Potential Effectiveness as a Teaching Tool

    Rating: 4.75 stars
    Strengths: Information is presented in a clear, concise manner that would likely be easily grasped by user. Concepts are introduced progressively building on prior content, as well as demonstrating relationships between them. As a result, the video is very efficient, in that users will learn basic concepts in a short time. Objectives are identified.
    Concerns: By design, the presentation is very narrow and is limited to providing an overview of the U.S. ten Generally Accepted Auditing Standards. The module would be more effective if expanded to include additional concepts and examples.

    Ease of Use for Both Students and Faculty

    Rating: 3 stars
    Strengths: The module is easy to use. All that a viewer has to do in order to watch the video is click on the link.
    Concerns: The video is not visually appealing, engaging, or interactive. The video was not professionally developed. The video consists of the presenter writing his notes on a whiteboard and then turning to the camera while speaking. The video did not frame the whiteboard and speaker, instead, the video captures the room. The presenter’s hand written notes on the white board are largely illegible.

    Creative Commons:
    Creative Commons License
    This work is licensed under a Attribution-NonCommercial-NoDerivs 3.0 United States