应用型人才培养模式下审计教学改革--践行审计职业道德教育“新常态”

当前高校审计课程教学过程中,普遍弱化了审计职业道德教育。这与应用型人才培养的初衷和目标都是相悖离的。在分析高校审计职业道德教育的必要性基础上,指出传统审计教学中职业道德教育被忽视的实际情况,提出为实现应用型审计人才培养的内涵目标,高校审计教学改革应首先回归到审计职业道德规范教育的常态化,并践行这种"新常态"。

Nowadays, professional education of audit generally weakens in the audit teaching process in colleges.This situation goes against with original intention and objectives of the cultivation of applied talents. Based on the analysis of the necessity of professional education of audit in colleges and universities, this paper points out that professional education of audit was neglected in the traditional audit teaching. In order to achieve the target of cultivating applied audit talents, audit teaching reform in universities should firstly return to normalcy, and practice this normalcy.