“固定资产审计”教学中引用案例教学法

Case-Teaching in Fixed-Assets Audit

本文针对审计课程理论内容较多、枯燥的特点,从实际审计工作资料中精炼出审计案例,引入审计教学中。固定资产折旧审计案例就是将若干个固定资产折旧的会计知识点与审计查帐技巧有机地结合起来,在学习审计学课程的同时又复习了会计知识,使学生能够较易地掌握审计理论知识,又激发了学生对《审计学》这门课的兴趣。

In consideration of the great substance and the dullness in the study of theory , the text introduces some selected auditing cases into the classroom. The case of fixed-assets depreciation audit makes an intrinsic combination of the accounting knowledge of several fixed-assets depreciation with auditing check skills. Students not only take the audit course but review their accounting knowledge as well. The case-study enables them to master the audit theory easily and motivates their appeals to the course of audit.