“审计学”课程模块教学研究

Research on the Modularized Teaching of "Auditing Principles"

"审计学"具有难学、难教等特点,传统的以教师讲授为主的教学方法已不适合现代审计人才培养要求。模块教学在"审计学"课程中具有优势,本文认为"审计学"课程教学体系可以划分为三大教学模块:理论基础模块、实务操作模块和综合能力模块。在三大模块基础上,调整课程设置与结构,整合课程内容形成知识模块,提高学生的实践能力。

＂Auditing Principles＂ is a course that is difficuh to teach and learn, and the traditional teaching methods based on the teacher＇s instruction can no longer meet the requirements of contemporary auditing talents cultivation. Modularized teaching has its advantages in ＂Auditing Principles＂. This paper holds that the teaching system of ＂Auditing Principles＂ can be divided into three teaching modules： theoretical basis, practical operation and comprehensive ability. Based on the three modules, this paper adjusts the course setting and structure, and integrates the course content in order to form knowledge modules and improve students＇ practical ability.