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

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.