审计案例教学模式探析

Study on Case Study Model in Auditing Teaching

目前,传统的审计课堂教学普遍偏重对审计理论的讲授,缺乏对学生解决实际问题能力的培养,难以满足培养高素质审计人才的需要。审计案例教学模式,是以教师为主导,学生为主体,案例为内容,通过教师设置案例、学生讨论、分析案例,达到培养学生创新精神和实践能力的一种互动式教学模式。审计案例教学模式的构建,使审计案例教学得以广泛应用和推广成为可能。

Nowadays the traditional classroom teaching of auditing focuses on theoretical input merely and lacks the cultivation of problem solving skills in practice,which can hardly meet the need of highly qualified auditor in the society.Case study model in auditing teaching is a kind of interactive teaching mode that is teacher-led,student-centered,in which case is set by teachers,discussed and analyzed by students,with an aim to cultivate the spirit of innovation and capacity of practice.It includes guiding principle,teaching goal,course content,teaching program and teaching appraisal.Based on the forming of model of case study in auditing teaching,the larger-scale application and promotion of case study method become possible.