scholarly journals Acceptance Or Rejection Of An Audit Client: Understanding Risk In The Auditing Environment

2017 ◽  
Vol 13 (2) ◽  
pp. 49-58
Author(s):  
Anna J. Johnson-Snyder ◽  
Rajalakshmi Chandrasekran
Keyword(s):  
Critical Thinking ◽  
Thinking Skills ◽  
Business Environment ◽  
Critical Thinking Skills ◽  
Learning Objectives ◽  
Initial Assessment ◽  
Professional Skepticism ◽  
Upper Management ◽  
Audit Fee ◽  
A Company

In this case, students are required to conduct an initial assessment of a potential audit client and provide a well-supported recommendation to the audit partner. Specifically, students are assigned a company and asked to gather and evaluate data on it and its upper management. Based on that information, students are to make an objective recommendation to the firm on whether to accept, accept and consider a risk-adjusted audit fee, or reject the client; they are also required to provide the reasoning or argument for the decision. This case has many learning objectives. First, students will demonstrate their research and critical thinking skills and apply those skills by evaluating the information to make a judgment similar to that required of audit professionals. Second, students will create a memorandum that concisely summarizes the obtained information and provide a well-supported recommendation. Third, students will understand and be able to communicate the various types of risk in the business environment. Finally, the case assists students in converting their perspective from that of an accountant to that of an evaluator or auditor. Moreover, the case can be used to introduce professional skepticism and the importance of maintaining objectivity when making a judgment. 

scholarly journals PENGEMBANGAN KETERAMPILAN BERFIKIR KRITIS SISWA MELALUI PEMBELAJARAN IPS MI

2021 ◽  
Vol 2 (2) ◽  
pp. 30-46
Author(s):  
Nurlaili Dina Hafni
Keyword(s):  
Critical Thinking ◽  
Social Studies ◽  
Field Research ◽  
Document Analysis ◽  
Teaching Quality ◽  
Thinking Skills ◽  
Qualitative Approach ◽  
Critical Thinking Skills ◽  
Learning Objectives ◽  
Social Studies Teacher

This research works for two reasons; first, academically, variative method will be highly effective and efficient in teaching quality. Meanwhile if this does not develop well, it is an obstacle for the achievement of learning objectives, the achievement of critical thinking skills. Second, based on the first observation, it was found that there are some social studies teacher who teach the student by speech method, asking-answer question, and giving works. It will not develop student critical thinking based on what FRISCO stated. The research purpose is to identify and analyze the learning method of social studies teacher in MIN Rejoso to developing student critical thinking skills. It is field research with qualitative approach. The data is collected by interview, observation, and document analysis. The data analysing technicque uses “discourses analysis”. The research found is the method used by social studies teacher in MIN Rejoso Peterongan Jombang can not develop the student critical thinking skills. The causes is there are some teacher‟s view that social studies is similar with rote and stories. The paradigm that may admit the teacher is everything, teachers is lazy to design critical learning due to lot of other works that must finished, and limited facilities.

Communication and Marketing

2021 ◽  
pp. 121-137
Author(s):  
Marysol Quevedo
Keyword(s):  
Social Media ◽  
Critical Thinking ◽  
Cultural Values ◽  
Graphic Design ◽  
Thinking Skills ◽  
Marketing Strategies ◽  
Critical Thinking Skills ◽  
Learning Objectives ◽  
Job Market ◽  
Musical Knowledge

This chapter explains the author’s familiarity with the cultural values from within the communities that produce the various musical styles and genres promoted through events and recordings in work as a music scholar. The chapter presents some of the very practical steps one can take to become proficient in the basics of graphic design and marketing strategies, but also the ways in which most ethnomusicology students are already developing skills and knowledge to design and implement successful marketing campaigns and use social media to increase an organization or project’s visibility in their community. What the chapter proposes is not an overhaul of curricular offerings, but rather a reframing of specific course assessments in which the learning objectives emphasize not only the acquisition of cultural and musical knowledge and the development of critical thinking skills, but also the practical and applicable skills that professionals can list in their résumés (their toolkit, if you will) when they enter the job market.

Developing Creative and Critical Thinking Abilities in Business Graduates

2004 ◽  
Vol 18 (2) ◽  
pp. 95-100 ◽  
Author(s):  
Stephen Hannon ◽  
Hugh McBride ◽  
Barbara Burns
Keyword(s):  
Critical Thinking ◽  
Creative Thinking ◽  
New Technologies ◽  
Process Development ◽  
Thinking Skills ◽  
Business Environment ◽  
Bachelor's Degree ◽  
Critical Thinking Skills ◽  
Business Graduates ◽  
Experiential Tasks

Educational programmes should promote an ethos of lifelong learning and develop in graduates the capacity for long-term personal and professional development through self-learning and reflection. A business degree programme should seek to produce graduates who are confident, creative thinkers with the capacity to solve problems, think creatively, negotiate, make decisions and resolve conflict. The development of these capabilities should not be left to chance, but should be addressed explicitly in the programme. Whether creativity and critical thinking skills are innate or learned, there is little disagreement that experience deepens and expands these abilities. A module entitled ‘Critical Thinking’ has been introduced into a bachelor's degree in Business Studies. In this module both individual and team experiential tasks are used to develop creative thinking. These tasks are relevant to business activities in product development, marketing, and process development. Experiential exercises in decision making and conflict resolution abilities build skills necessary to face challenges from new technologies, competition or the business environment.

PERBEDAAN PENINGKATAN KETERAMPILAN BERPIKIR KRITIS SISWA PADA MATERI TERMOKIMIA MELALUI PEMBELAJARAN GROUP DAN INDIVIDUAL PROBLEM SOLVING

2017 ◽  
Vol 9 (2) ◽  
pp. 99
Author(s):  
St Fatimah Azzahra
Keyword(s):  
Critical Thinking ◽  
Problem Solving ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Control Group ◽  
Learning Problem ◽  
Group Problem ◽  
Control Group Design ◽  
Group Design ◽  
Group Problem Solving

ABSTRACTThis research is aimed to know the differences increase critical thinking skills through learning group and individual problem solving in thermochemical material. This research uses a quasi-experimental design with nonequivalent control group design and study sample consisted of 103 students, divided into the first experimental (group problem solving) (35 students), the two group experimental (individual problem solving) (34 students). The collected through pretest-posttest. The analyzed with the Kruskal Wallis test, the results showed that the learning problem solving as a group or individually can improve students’ critical thinking skills. Statistical test there are significant differences in the students critical thinking skills thermochemical material between students who received group and individual problem solving. Critical thinking skills improvement with problem solving individual learning higher compared with group learning problem solving.Keywords: problem solving learning, critical thinking skillsABSTRAKPenelitian ini bertujuan untuk mengetahui perbedaan peningkatan keterampilan berpikir kritis siswa melalui pembelajaran group dan individual problem solving pada materi termokimia. Penelitian ini menggunakan metode quasi experimen dengan desain Nonequivalent Control Group Design dan sampel penelitian ini terdiri dari 103 siswa yang terbagi ke dalam kelompok eksperimen pertama (pembelajaran group problem solving) (35 siswa), kelompok eksperimen kedua (pembelajaran individual problem solving) (34 siswa).Pengumpulan data dilakukan melalui pretest-posttest. Data dianalisis dengan uji Kruskal Wallis Test, hasil penelitian menunjukkan bahwa pembelajaran problem solving secara group maupun secara individual dapat meningkatkan keterampilan berpikir kritis siswa. Data uji statistik, terdapat perbedaan yang signifikan keterampilan berpikir kritis siswa pada materi termokimia antara siswa yang mendapat pembelajaran group problem solving dan individual problem solving. Peningkatan keterampilan berpikir kritis dengan pembelajaran individual problem solving lebih tinggi dibandingkan dengan pembelajaran group problem solving.Kata Kunci: Pembelajaran Problem Solving, Keterampilan Berpikir Kritis

UPAYA MENINGKATKAN KOMPETENSI GURU SMP DALAM MENYUSUN TES HASIL BELAJAR BERBASIS KETERAMPILAN BERPIKIR KRITIS MELALUI SUPERVISI AKADEMIK

2019 ◽  
Vol 3 (4) ◽  
pp. 772
Author(s):  
Leni Suryani
Keyword(s):  
Critical Thinking ◽  
Data Collection ◽  
Learning Outcomes ◽  
Student Learning Outcomes ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Teacher Competence ◽  
Collection Data ◽  
High Level ◽  
Teacher Data

This research is motivated by the competence of teachers in preparing poor learning outcomes tests and has not been able to measure high-level thinking skills, especially critical thinking skills. Therefore the researcher seeks to improve teacher competence in compiling tests on student learning outcomes based on critical thinking skills through academic supervision. This study uses a school action research design that has stages of planning, implementation, observation, and reflection. This research was conducted for 2 months starting April 9 to May 17, 2019 for Physics teachers in the 7 target schools. Data is sourced from interviews with teachers and test documents prepared by the teacher. Data collection techniques include observation, interviews and documentation. Data analysis through the stages of data collection, data simplification, data presentation, conclusion drawing. Data were analyzed using assessment rubrics adjusted to indicators of critical thinking skills. The results of this study conclude that teacher competence in preparing tests of learning outcomes based on critical thinking skills has increased from the first cycle with a percentage of 61% with sufficient categories to 76% with good categories in cycle II.

CONCEPT-BASED LEARNING DAN KEMAMPUAN BERFIKIR KRITIS MATEMATIS

2020 ◽  
Vol 2 (1) ◽  
Author(s):  
Maifalinda Fatra ◽  
A Rizki ◽  
Tita Khalis Maryati
Keyword(s):  
Critical Thinking ◽  
Mathematics Learning ◽  
Sampling Technique ◽  
Thinking Skills ◽  
Learning Model ◽  
Critical Thinking Skills ◽  
Control Group ◽  
Simple Explanation ◽  
Critical Thinking Ability ◽  
Thinking Ability

Mathematical Critical thinking is one of  mathematical abilities that must be obtained by students. Critical thinking is one of the high order thinking processes that can make concepts in student knowledge.  Students with critical thinking in mathematics learning mostly do rational activities such as interpreting information based on a particular theoretical framework, linking theory with practice, making claims and justifying it, utilizing data in support of argumentation, making relations or relationships between various ideas, asking questions, evaluating knowledge, predict, describe something, analyze, synthesize, and categorize. This study aims to analyze the effect of the Concept-Based Learning Model on the critical thingking mathematical abilities.The purpose of this research is to analyze the effect of Concept-Based Learning Model toward mathematics critical thinking ability. The method used in this research is quasi experiment by Randomize Control Group Post Test Only Design with cluster random sampling technique. Indicators of mathematics critical thinking skills measured in this study include providing simple explanations, building basic skills, concluding, making more explanations, and deciding an action. The results showed that the mathematics critical thinking ability of students in the experimental class for the five indicators that being analyze was higher than the ability of students in the control class. A fairly high difference in the indicator showed in give a simple explanation and concluding. and it means that the application of Concept-Based Learning Model significantly influences the  abilities  of students' mathematics critical thinking.

ANALISIS HUBUNGAN HASIL BELAJAR DENGAN KETERAMPILAN BERPIKIR KRITIS PADA MATERI HIDROLISIS GARAM.

2019 ◽  
Vol 3 (2) ◽  
pp. 93
Author(s):  
Neti Afrianis
Keyword(s):  
Critical Thinking ◽  
Student Learning ◽  
Learning Outcomes ◽  
Student Learning Outcomes ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Correlation And Regression Analysis ◽  
Skills Learning ◽  
Relationship Of ◽  
The Relationship

Critical thinking skills is a very important aspect that students must have in learning chemistry, especially in solving problems that require deeper alternative solutions. This research aims to analyze the relationship of critical thinking on student learning outcomes on salt hydrolysis material. In this research, there were 48 students sampled, the technique used for sampling was purposive sampling. For data analysis in this research using correlation and regression tests with a probability value of 0.05. From the results of the linearity and correlation tests found that students 'critical thinking skills have a relationship with student learning outcomes on salt hydrolysis material by 0.599 and the regression results also show the same thing that there is a significant relationship between students' critical thinking skills with learning outcomes on salt hydrolysis material that is seen from the comparison of the significance value (0,000) with a probability value (0.05), (0,000 <0.05) means that there is a positive relationship between critical thinking skills with student learning outcomes on salt hydrolysis material in SMAN 1 Kampar. The contribution or contribution of students' critical thinking skills to learning outcomes in the hydrolysis material is 35.9% while the remaining 64.1% is influenced by other factors. The higher the level of critical thinking skills of students, the greater the significant functional relationship to learning outcomes, and also the greater contribution / contribution of critical thinking skills to student learning outcomes.Keywords : Critical thinking skills, learning outcomes, correlation and regression analysis, salt hydrolysis

Promoting students’ critical thinking through reading strategy instruction in a reading class

2016 ◽  
Vol 11 (2) ◽  
pp. 133-151
Author(s):  
K.R. Vinitha Rani
Keyword(s):  
Critical Thinking ◽  
Language Learners ◽  
Second Language Learners ◽  
Strategy Instruction ◽  
Thinking Skills ◽  
Reading Strategy ◽  
Critical Thinking Skills ◽  
Reading Strategy Instruction ◽  
Two Stages ◽  
Bilingual School

This study examined the application of Reading Strategy Instruction (RSI) in a reading class to promote the critical thinking skills of the second language learners. It aims to find out (1) the critical thinking elements in the questions formulated by the participants before the application of RSI, and (2) the critical thinking elements found in the (a) three selected questions, (b) answers, and (c) reflections written by the participants after the application of RSI. This study included sixteen grade 11 participants of a bilingual school in Jakarta, aged between 16 to 18 years old. The participants underwent two stages (1) before the application of RSI, and (2) after the application of RSI. The RSI applied in this study was a modification of Rothstein & Santana’s (2014) “Question Formulation Technique” and Alder’s (2001) comprehension strategies in answering questions. The collected data were analysed by using the modified critical thinking indicators proposed by Mason (1991) and Henri (1992). The results of the study revealed that applying RSI in the reading class was beneficial in promoting the participants’ critical thinking skills. RSI helped the participants to (i) think differently, (ii) use prior background knowledge, (iii) question the facts given in the text, (iv) identify the issues given in the text, (v) give valid solutions to the problem, (vi) connect themselves with the text and the world, and (vii) justify their arguments using valid examples.

Sign in / Sign up

Export Citation Format

Share Document