课堂教学和实验教学相结合的审计学教学模式探究  

To Explore the Teaching Model of Classroom Teaching and Experiment Teaching of Combining Auditing

作　　者：董小红[1] 杨慧媛[1] 

机构地区：[1]安徽财经大学商学院,安徽蚌埠233041

出　　处：《安阳工学院学报》2015年第1期111-114,共4页Journal of Anyang Institute of Technology

基　　金：2014年度安徽财经大学校级本科教学工程(项目编号:acjyyb2014127)课题的阶段性研究成果

摘　　要：审计学包括审计学理论和审计实务两个部分。审计学理论注重审计学基本知识点的讲解,审计实务着实培养学生实际操作能力。在审计学理论的教学中,应组织学生进行研究讨论,引导学生从个别到一般,从具体到抽象,学习、理解和掌握审计学的基本原理和基本原则。在审计实务的实验教学中,应注重培养学生具有发现审计疑点、实施审计程序、撰写审计报告的实际能力。The audit includes two parts, the audit theory and audit practice, audit theory pays attention to the audit learn basic knowledge, the interpretation of the audit practice is to cultivate students practical ability. Audit organization theory in teaching students to study and discuss, guide students from the particular to the general, from concrete to abstract, to learn, to understand and master the basic principles and basic principles of auditing. In the experimental teaching auditing practices, and focus on training for students practical ability, has found that audit doubt, the implementation of audit procedures, the audit report of the actual writing ability, and finally reach students both innovative and practical ability of an interactive teaching mode.

关 键 词：审计学 课堂教学 实验教学 

分 类 号：G420[文化科学—课程与教学论]