新审计准则对审计教学的影响及对策

Influence and Countermeasures of New Auditing Standards on Auditing Teaching

新审计准则的实施对审计工作提出了新的要求,对高校审计教学也提出了新的挑战。在介绍新审计准则的主要变化、分析新审计准则对审计教学的影响的基础上,就如何丰富审计教学内容、改进审计案例教学、增加实践教学环节等,提出了适应审计教学的基本对策。

The application of new auditing standards addresses new requirements to audit, and challenges the auditing teaching. This article introduces the main changes of new auditing standards, analyzes the influence of new auditing standards on auditing teaching and puts forward some countermeasures which include enriching the content of instructional course, bettering case teaching, increasing practice and so on.