财经应用型高校审计学科教学模式转变研究  

Teaching Mode Reform in Auditing in Application-Oriented Colleges and Universities of Finance and Economics

作　　者：殷红[1] 杜彦宾[1] 

机构地区：[1]成都理工大学工程技术学院,四川乐山614000

出　　处：《内蒙古财经大学学报》2015年第4期106-109,共4页Journal of Inner Mongolia University of Finance and Economics

摘　　要：审计职业判断是近年来审计学颇具活力的一个研究领域。认知心理学的发展极大地推动了审计判断的研究。本文运用审计判断研究的最新成果,结合财经应用型高校学生的特点,提出通过改革审计学科教学模式来提高审计学专业学生的职业判断能力和判断绩效。Auditing professional judgment is one of the most dynamic research fields in recent years. Development of cognitive psychology has greatly promoted the study of audit judgment. This paper discusses the latest research results of auditing judgment, analyzes the characteristics of auditing students in application - oriented colleges of finance and economics and finally proposes some suggestions on the reform of teaching modes in auditing to improve students＇ professional judgment.

关 键 词：财经应用型高校 教学模式 审计职业判断 

分 类 号：G642[文化科学—高等教育学]