基于高职学生就业趋向的审计课程设置构想

Thinkings on audit curriculum provision based on the employment tendency of higher vocational students

文章针对高职学生对审计课程"学不会"与"学了没用"的现状,提出以高职学生就业方向引领审计教学的思路,通过改变传统审计教学中理论与实务占比以及循环授课的顺序,倡导在日常教学中用会计实务讲解审计理论,以提升学生的就业质量。

This paper, aiming at the present situation that the students of higher vocational colleges can not learn the audit course well and can not use what they have learned, puts forward the idea of leading audit teaching with higher vocational students＇ employment orientation, by changing the proportion of traditional audit theory and practice, as well as the order of teaching cycle, and advocates the use of accounting practice in the daily teaching of auditing theory in order to improve students＇ employment quality.