审计实践教学平台构建与应用探讨

On Construction and Application of Audit Experiment Teaching Platform

现有的审计实践教学在课堂讲授、案例教学、审计模拟实验、审计实习等方面存在诸多亟待解决的问题,这造成审计课程实践环节的教学效果较差,因而审计实践教学方式的改革创新势在必行。为此,应该在系统研究开设审计实践课程的可行性、认真规划审计实践课程教学计划的前提下,将案例教学、审计模拟实验、审计实习三者有机结合,构建"三位一体"立体式的审计实践教学模式。

The current auditing experient teaching presents the problems in lecturing,case teaching,simulated auditing and audit internship,thus failing to achieve the teaching objectives.In order to overcome the major deficiencies of current teaching methods,the reform and innovation are imperative.Carrying out audit experiment teaching and constructing audit experiment teaching platform should be developed as the innovative methods in auditing course.The construction of audit experiment teaching platform should combine case teaching,simulated auditing and audit internship,therefore constructing a three-dimensional audit experiment teaching mode.