应用型本科院校审计学教学模式研究  

Research on the Teaching Mode of Auditing in Applied Undergraduate Colleges

作　　者：马娟[1,2] 施伟[3] 

机构地区：[1]南通大学杏林学院,江苏南通226019 [2]南通大学商学院,江苏南通226019 [3]南通大学财务处,江苏南通226019

出　　处：《南通职业大学学报》2015年第2期35-39,共5页Journal of Nantong Vocational University

基　　金：南通大学杏林学院教育教学研究项目(2012J214)

摘　　要：应用型审计人才不仅应具有专业知识、业务技能和良好职业道德,还应具有实践及创新能力。应用型本科学院审计学课程的授课模式应是一种以"学生自主学习为中心、教师引导为前提、实践教学为支撑"的"教师导学—学生自学—教师助学"的互动教学模式,具体方案为:课程基本理论以课堂点讲为主,辅以典型例题讲解和案例讨论;基本技能以课题性研究式学习为主,着重案例讨论与技能训练;整体技能训练以实验室模拟审计先行,着重事务所综合实训。To improve the teaching effect of auditing and train applied auditing talents, applied undergraduatecolleges are expected to change the traditional teaching pattern and integrate teaching contents of auditing byusing various methods. As well as having professional knowledge, business skills and good professional ethics,applied auditing talents should possess practice ability and innovation spirit. An interactive teaching modeshould be established in the teaching of auditing, which has such characteristics as follows： see the studentsas the main body, see the teachers as the guider and encourage the students learning by themselves. In teach-ing of basic theories, the priority should be given to teachers＇ interpretation of key contents, and further at-tention must be paid to typical example explanation and case discussion. In teaching of basic skills, subject-based research teaching model should be more widely adopted, and sufficient attention must be paid to casediscussion and skills training accordingly. In training of integrating skills, the computer audit simulation willfirst be practiced in laboratories, and particular attention must be paid to practical training in accountingfilms.

关 键 词：应用型本科 应用型人才 审计学课程 教学模式 互动辅助教学 

分 类 号：F239.04[经济管理—会计学]