审计校内模拟实训的缺陷及其改进措施  

Inside-college Audit Simulation Training: Defect and Countermeasures

作　　者：郑波[1] 

机构地区：[1]辽东学院,辽宁丹东118001

出　　处：《辽宁省交通高等专科学校学报》2015年第5期64-66,共3页Journal of Liaoning Provincial College of Communications

基　　金：辽宁省教育科学"十二五"规划课题(JG15DB137)

摘　　要：采用校内模拟实训进行审计实践教学,在训练学生运用专业知识解决实际问题的技能和技巧方面效果显著,但就目前的实际情况看,由于受主客观条件限制,该教学形式还存在许多缺点和不足,主要表现在审计程序不完整,审计资料不完备,不能完成内部控制制度的测试与评价以及对实物资产的清查等。要提高审计校内实训的教学质量,应建立校外实训基地,聘请校外专家参与教学。Though in-college audit simulation training is effective to improve student ＆#39; s skills and tech-niques in solving practical problems by using professional knowledge, there are defects for some limitations. The problems are mainly displayed as incomplete audit procedure, imperfect audit material, unfinished in-ternal control system test and real assets check. To solve these problems, outside-college practice bases should be established and industry experts should be invited to teach.

关 键 词：审计 模拟实训 审计程序 

分 类 号：G642.44[文化科学—高等教育学]