高校财会专业计算机审计课程建设探讨

Going Further into Construction of Computerized Auditing Curriculum Aimed at Accounting in Colleges and Universities

随着会计电算化的发展,传统审计方法受到了巨大挑战,计算机审计成为变革传统审计思路和方法的出路所在。由于目前既懂计算机又懂审计的人才缺口较大,高校承担起系统培养复合型审计人才的重任。针对高校课程设置、师资、教学内容等问题,本文对高校计算机审计课程建设进行了探讨。

With the development of computerized accounting, the traditional auditing method has greatly be challenged .the computerized auditing becomes the outlet which changes the idea and way of traditional auditing . There being few people who know both computer and auditing in our country, college and universities have no choice but to take charge of systematically developing the auditor of multiple abilities. On the problems of establishment of curriculums, teachers and teaching contents in colleges and universities, this essay will go further into the construction of the curriculum on computerized auditing.