审计教学应重视“国家审计”

An Investigation of National Auditing's Low Acceptance in College Instruction

我们调查以会计、审计专业的学生对"国家审计"的认识程度为主展开,调查结果显示:目前高校会计、审计专业在教学过程中对于"国家审计"不够重视,大学生对"国家审计"了解甚少。其中重要原因是审计教材侧重注册会计师审计,较少涉及国家审计内容,加之教师在课堂教学中偶尔讲授甚至不讲授国家审计的知识,是导致"国家审计"难入大学讲堂的原因。

This study examined accounting and auditing students’ perception of national auditings. The results showed that they didn’t learn much of the national auditing to be ignored in the course of accounting and auditing instructions. It suggested that the inadequate learning mainly arose from over-emphasis on CPA in auditing textbooks and teachers’ ignorance of lectures on the national auditing.