引导文教学法在审计业务约定书授课中的应用

Application of Guiding Paragraph Teaching Method in Teaching Audit Engagement Letter

"引导文教学法"是一种以学生为主体、教师为主导,以学生自学为主的教学方法。以其能引导学生独立学习和工作,有助于培养和提高学生的自学能力、分析问题和解决问题的能力,对环境变化的心理承受能力(即关键能力)等优势受到职业教育的广泛应用。在教学中,通过收集和记录了解被审计单位及其环境的具体内容,在教师引导和学生自主学习过程中,掌握与被审计单位签订审计业务约定书的注意事项与具体方法。

Guiding paragraph teaching method is a students-centered and teacher-oriented method, featured with students＇ self-learn- ing. This method is popularized by vocational education due to the advantages of guiding students＇ independent learning and working, developing their abilities of self-teaching, analyzing and solving problems, and psychological endurance to environmental changes （i.e. the key ability）. In the process of teacher＇s guide and students＇ self-directed learning, the students can master the points for attention and concrete methods when signing audit engagement letter with audited company through collections and records to know the audited company and its environment.