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Auditing is
the reverse process of accounting cycle
, that is, tracing from financial report to transaction evidence. The process
of teaching Auditing, therefore, has the lecturer explain clearly, demonstrate
accurately, and perform a model, monitor, and give exercise and feed back. The method of teaching suitable
for this course is direct instruction. This study is aimed to enhance the D3
students UNESA in auditing skill a financial report of a company through direct
instruction. The target was that an individual student learning mastery (score > 65) and the
classical learning mastery (e 80 of all students) were achieved. The research
showed that the students score increased continuously and the target was
reached. In the first cycle 54, 55 % of the students gained B, in the second
and the third cycle 72,73 % and 81, 82 % respectively.
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