External, internal, and government auditors increasingly use audit software to improve the efficiency and effectiveness of audits. Incorporating technology such as generalized audit software into the classroom not only exposes students to “tools of the trade,” but, more importantly, also facilitates student learning of audit concepts and procedures. The purpose of this paper is to provide information on two audit software packages, ACL and IDEA, so that instructors can evaluate the appropriateness of including one or both of these packages in their courses. We compare the packages from both a functional and pedagogical perspective, describing several uses in the classroom. We also provide student and instructor feedback from package use. An accompanying web page provides numerous resources for instructors considering adopting ACL or IDEA, including exercises, exam questions, slides, review questions, and syllabi.

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