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.
Designed to serve as a CPA Exam review course module.
May be used as a supplemental lecture when covering auditing standards.
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:
Undergraduate auditing class.
May also be used in an undergraduate or graduate class to provide an overview of the responsibilities of U.S. auditors.
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
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.
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
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.
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
The module is easy to use. All that a viewer has to do in order to watch the video is click on the link.
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.