“新文科”建设下审计学课程的教学创新与实践研究

Research on Teaching Innovation and Practice of Auditing Course under the Construction of"New Liberal Arts"

“新文科”建设旨在将学生培养成具有文理交叉视野的新型人才。审计学是财会类专业的核心专业课,该课程不仅要求学生掌握扎实的审计理论基础并具备一定的动手能力,同时还要求学生具备信息化审计的技能与思维,培养学生具备诚信公正的职业道德。因此,在数智经济到来之际,教学团队按照新文科建设的理念对审计学课程从教学内容、教学模式、教学方式等方面进行了一系列创新改革,在实践教学中取得了一定的教学效果。

The construction of new liberal arts aims to cultivate students into new talents with a cross vision of arts and sciences.Auditing is a core professional course for accounting majors.This course not only requires students to master a solid theoretical foundation of auditing and have certain practical ability,but also requires students to have the skills and thinking of informationbased auditing,so as to cultivate students with integrity and impartiality.Therefore,when the digital intelligence economy is coming,the teaching team has carried out a series of innovative reforms on the teaching content,teaching mode and teaching method of the Auditing course in accordance with the concept of new liberal arts construction,and has achieved certain achievements in practical teaching.