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That's the Way the Cookie Crumbles: An Attribute Sampling Application

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  • Stefanie Tate
  • Barbara Murray Grein

Abstract

There have been numerous calls to increase active student participation in the undergraduate accounting learning process to better enable graduates to use creative problem-solving skills. We have designed an active and instructor-based learning activity on the audit sampling process that allows variation in the level of professor-led versus student-led learning. In the activity, students are presented with a bakery that wants to provide its customers with independent verification that each of its chocolate chip cookies have at least seven chocolate chips. Students develop and implement an attribute sampling plan to test management's assertion. By planning, performing, and evaluating a sampling procedure, students learn how attribute sampling can be used in an attestation engagement, the steps in sampling, sampling terminology, and potential pitfalls in the use of sampling. Feedback from students consistently rated the activity to be worthwhile and effective.

Suggested Citation

  • Stefanie Tate & Barbara Murray Grein, 2009. "That's the Way the Cookie Crumbles: An Attribute Sampling Application," Accounting Education, Taylor & Francis Journals, vol. 18(2), pages 159-181.
    • Handle: RePEc:taf:accted:v:18:y:2009:i:2:p:159-181
    DOI: 10.1080/09639280802436939
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    Cited by:

    1. Watson, Marcia Weidenmier & Klamm, Bonnie K. & Segovia, Joann & Lehman, Mark W., 2016. "Enterprise system case using Microsoft Dynamics GP via DynamicsCloud," Journal of Accounting Education, Elsevier, vol. 37(C), pages 67-92.
    2. Dickins, Denise & Fallatah, Yaser & Higgs, Julia, 2013. "The importance of sample selection: An instructional resource using U.S. presidential elections," Journal of Accounting Education, Elsevier, vol. 31(1), pages 68-83.

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