The Use of Role-Play Simulation in Teaching English for Government Audit: A Vocational Context

Abstract

This research is driven by the phenomenon of low communicative preparedness of Public Sector Accounting students when facing professional interactions in government audits. Although students have a strong theoretical understanding of accounting standards, there is a significant gap in their ability to convey audit findings orally and in writing in accordance with professional ethics. This study aims to explore the effectiveness of using role-play simulations in improving the technical communication skills of Public Sector Accounting students, particularly in the context of government audits. Using a qualitative case study design at the Politeknik Negeri Sambas, data were collected through participatory classroom observations, in-depth interviews, and analysis of student work documents. The results show that the role-play simulations not only increase students' confidence in using technical audit terminology but also provide a practical understanding of audit ethics and procedures in the field. However, the main challenges identified include students' limited initial vocabulary and time management during the simulations. This study recommends the integration of real-world audit scenarios into the English for Specific Purposes (ESP) curriculum to narrow the gap between academic theory and industry needs. This research is highly relevant because in the world of Government Audit, an auditor must have persuasive yet assertive (independent) negotiation and communication skills. Role-play simulations create a “safe” environment for students to make mistakes before they actually go into the field (government agencies).