چکیده ای از مقاله

“Assembling the opinion” is an in-class, small-group, activelearning exercise designed to help audit students become familiar with audit opinions. Students work in teams to “assemble” the wording of the audit opinion for a given fact scenario. The results from pre- and post-exercise assessments suggest that the activelearning exercise improves student learning. Data also suggest that students find the exercise enjoyable and believe that it contributes to their learning experience.