“…Assessment is measured by invigilated exams which encourage cramming and rote learning (Watty, De Lange & O'Connell, 2013). The lecture model 4 of teaching is heavily criticised in the literature, for producing poor in-depth learning and passive student participation (Williams, 1993;Boyce & Hineline, 2002;Lucas & Mladenovic, 2004;Jackling, 2005;Springer & Borthick, 2007;Cannella-Malone, Axe & Parker, 2009;Coetzee & Schmulian, 2012;Jarvis et al, 2014;Sturmey, Dalfen & Fienup, 2015). Through the introduction of a student engagement teaching model, known as inter-teaching, Vietnamese students' academic performance in auditing has improved because inter-teaching changes student behaviour from being a passive learner to being an engaged learner (Saville, Zinn & Elliott 2005;Saville et al 2006;Sturmey, Dalfen & Fienup, 2015).…”