行为归因审计的虚拟仿真实验教学系统设计  

Design of virtual simulation experiment teaching system for behavior attribution audit

作　　者：李昆 陈莉莎 朱洁轩 LI Kun;CHEN Lisha;ZHU Jiexuan(School of Business,Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]南京审计大学商学院,江苏南京211815

出　　处：《实验技术与管理》2021年第9期229-236,共8页Experimental Technology and Management

基　　金：国家自然科学基金项目(71472090,71072039);江苏高校优势学科建设工程项目(PAPD);江苏省公共工程审计重点实验室项目“公共工程动态跟踪审计模式优化研究”;江苏省高校人文社会科学研究项目(2017SJB0332)。

摘　　要：该文以行为归因审计的相关知识点为基础,结合建构主义的情境化教学理念,依托虚拟现实开发平台,设计并开发了"关联序贯式行为归因审计"虚拟仿真教学系统。该系统不仅有效解决了传统审计教学中行为审计缺位、错位,以及前往审计作业现场不便、参与实践周期较长、实践教学成本较高等问题,还能够通过情境还原提升学生对管理审计课程的学习兴趣。Based on the related knowledge of behavior attribution audit, combined with the situational teaching concept of constructivism, and by relying on the virtual reality development platform, the virtual simulation teaching system of "Correlative sequential behavior attribution audit" is designed and developed. The system solves the absence and malposition of cognition of behavior audit in traditional audit teaching. And it helps to effectively solve the tradition teaching problems, such as the inconvenience, long time and high cost for students to go to the audit operation site. Besides, it can also increase students’ interest in learning management audit course.

关 键 词：虚拟仿真实验 行为归因审计 情境化教学 建构主义 

分 类 号：G642.0[文化科学—高等教育学]