The UWE Bristol Audit Simulation

The UWE Bristol Audit Simulation has been designed to help students grasp various aspects of financial auditing by actually going through the audit process - learning by doing.

Avatar of David Sheridan in a virtual street

Students play the parts of auditors, working for a company called Alex Gold Financial Services. They conduct an audit of Sheridan AV, looking into the procedures and financial documents of the business, going through processes similar to the work of real life auditors. Graeme Moore, the virtual audit team manager provides tasks, documents and other resources at appropriate points in the simulation.

What does it provide students with?

  • An interactive and immersive experience where they work through the audit process, providing concrete examples and realistic processes as the simulation progresses.
  • A rich set of web based audio visual and documentary evidence to work through in their audit of the company – including:
    • Interviews with Sheridan AV staff;
    • Presentations on Sheridan AV’s processes;
    • Sheridan AV’s accounts;
    • A substantial set of interlinked documents which support the accounts – for example, sales orders, goods dispatch notes and invoices.

If you would like to find out more information about the project please email Glen Duckworth: or Susan Whittaker:

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