审计教学中的理念引导与创新

Guidance and Innovation of Ideas in Auditing Teaching

新的会计和审计准则体系的不断完善,要求审计工作者不断创新审计理念。在审计教学中,进行科学发展审计理念、审计关系理念、审计模式演进理念、审计风险理念、审计过程理念和审计功能拓展理念等的引导与创新,是学生成功学习审计的关键,也是指导审计实务的基础。

Under the perfection of the accounting and auditing standards, the auditors will be adapted to the development of the audit theory and practice through endless innovation audit ideas. In the teaching of auditing, having the audit ideas in scientific development, the idea of audit relations, audit mode evolution, audit risk, audit procedure and the extension of audit function is the key of successful learning audit, and is also the basis to guide the audit practice.