开展审计案例教学 提高学生实践能力  

To Develop the Audit Case Teaching and to Raise Students Practical Ability

作　　者：张燕[1] 

机构地区：[1]江苏技术师范学院会计学院,江苏常州213001

出　　处：《职教通讯（江苏技术师范学院学报）》2009年第6期101-104,共4页

摘　　要：审计学科特征、行业发展和学生就业的需要决定了开展审计案例教学的必要性。根据不同的教学内容应当选用不同的审计案例教学模式,旨在培养和提高学生发现问题、分析问题和解决问题的能力。为了进一步提高审计学教学质量,应当从编写教材配套资料、增加审计模拟实践课程和社会实践、改革考试方式、提高教师实践能力等方面开拓创新。The characteristics of the audit subjects, industry development and employment needs of the students decide to develop the audit case teaching. Depending on the different teaching content, in order to cultivate and improve, problem-founding, analyzing and solving abilities of students,we should choose different audit case teaching model. In order to further improve the teaching quality of the audit, we must try to prepared supporting information,increase the audit practice of simulation programs and social practice, reform the examination methods and improve teachers practical ability.

关 键 词：审计案例教学 学生 实践能力 

分 类 号：F239.0-4[经济管理—会计学]