Teaching Accounting 3.

Blend of individual, collaborative team, and

Reviewer II groupwork.
4. Students use personalized technology to produce as
well as consume.
5. Students have opportunity to work at their own work
and explore their own interests.
6. Students are doing the bulk of the work and the
talking.
7. There are multiple forms of assessment, feedback, and
demonstrations of learning.
8. Instruction, culture and environment reflect and
include student and staff diversity.

TWO TYPE OF TEACHING APPROACHES

1. Direct Instruction/Expository
- Academic Freedom, nageexist din para sa Students - Directive Lecture
and School, hindi lang daw sa Teachers. - Deductive
- Demonstrative
FOUR ESSENTIAL FREEDOMS OF A UNIVERSITY When to use:
1. Who may teach - content oriented
2. What may be taught - factual information
3. How it shall be taught - similar information directly available (no effort
4. Who may be admitted to study to look for it)

ISSUES IN TEACHING
1. Test Scores
2. Not much emphasis on behavioral aspects
3. Emerging areas

CRITERIA OF STUDENT-CENTERED TEACHING

1. High degree of student engagement, challenge,
enthusiasm, joy.
2. Students know what they are learning and why
2. Guided Instruction/Exploratory When to use:
- experience oriented
- developmental/ formulation of concept,
principles, skills, attitudes, and values.
- - information not available (needs to be
discovered yet)

DALE’S CONE OF EXPERIENCE

- The arrangement in the cone is based on the
principle of concretization to abstraction and on the
number of senses involved.

OTHER TEACHING APPROACHES IN EDUCATION

LITERATURE ARE:
1. Research-Based Approach – learning are anchored on
research findings.
2. Whole Child Approach – learning process takes into
account their emotional, creative, psychological, spiritual
and developmental needs.
3. Metacognitive Approach – learner reflects on wht he
learned and on his/her ways of learning.
4. Problem-based Approach – learning focuse is focused
on analyzing and solving problems.
6 PRINCIPLES OF EFFECTIVE STUDENT-CENTERED
TEACHING
1. Non-Participation destroys attention.
2. If they can explain the content; you don't have to!
3. Promote diversity in perspectives and styles.
4. Encourage Teamwork.
5. Initiate search processes.
6. Let them create something.

Generally Accepted Auditing Standards (GAAS)

I. General Standards
1. The auditor must have adequate technical training
and proficiency to perform the audit.
2. The auditor must maintain independence in mental
attitude in all matters relating to the audit.
3. The auditor must exercise due professional care in the
performance of the audit and the preparation of the
auditor's report.

II. Standards of Field Work

4. The auditor must adequately plan the work and must
properly supervise any assistants.
5. The auditor must obtain a sufficient understanding of
the entity and its environment, including its internal
control, to assess the risk of material misstatement of the
financial statements whether due to error or fraud, and
to design the nature, timing, and extent of further audit
procedures.
6. The auditor must obtain sufficient appropriate audit
evidence by performing audit procedures to afford a
reasonable basis for an opinion regarding the financial
statements under audit.

III. Standards of Reporting

7. The auditor must state in the auditor's report whether
the financial statements are presented in accordance
with generally accepted accounting principles.
8. The auditor must identify in the auditor's report those
circumstances in which such principles have not been
consistently observed in the current period in relation to
the preceding period.
9. If the auditor determines that informative disclosures
in the financial statements are not reasonably
adequate, the auditor must so state in the auditor's
report.
10. The auditor's report must either express an opinion
regarding the financial statements, taken as a whole, or
state that an opinion cannot be expressed. When the
auditor cannot express an overall opinion, the auditor
should state the reasons in the auditor's report. In all
cases where an auditor's name is associated with
financial statements, the auditor should clearly indicate
the character of the auditor's work, if any, and the degree
of responsibility the auditor is taking, in the auditor's
report.