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高校审计职业道德教育的缺位与补位 被引量:2
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作者 张瑜 《广西民族师范学院学报》 2020年第4期128-130,共3页
审计人员作为独立的第三方,需要承受更多源自企业利润、组织生存和个人职业生涯的多种压力和外部诱惑,只有不断提升自身的职业道德水平和职业判断能力,才能做出正确的审计决策。因此,在审计人才培养的问题上,需要将诚信和道德视为培养... 审计人员作为独立的第三方,需要承受更多源自企业利润、组织生存和个人职业生涯的多种压力和外部诱惑,只有不断提升自身的职业道德水平和职业判断能力,才能做出正确的审计决策。因此,在审计人才培养的问题上,需要将诚信和道德视为培养工作的基础和前提,将其纳入审计教育的核心位置。如此,才能不断提升审计人才教育质量和审计职业道德教育水平,让他们在学习中学到更多专业知识与技巧的同时,能够具备较高的职业道德素养,以应对复杂的审计环境。 展开更多
关键词 审计职业道德 审计专业教学 教育缺位 补位
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The Situation and Educational Development of University Auditing
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作者 Yuling LI 《International Journal of Technology Management》 2015年第4期73-75,共3页
Auditing is a kind of practical economical subject, with a strong practical and operational. It is the backbone course of accounting major and plays a crucial role in the professional cultivation. But recently, in sta... Auditing is a kind of practical economical subject, with a strong practical and operational. It is the backbone course of accounting major and plays a crucial role in the professional cultivation. But recently, in stage of our country university education, audition' s teaching effectiveness is almost the lowest in all the core curriculum of accounting professional. Students generally reflect that Auditing is difficult to learn and abstract, while the teachers of auditing courses also reflect students have low interest in auditing learning, meanwhile there is less relevant case, fewer choices and other materials. This paper analyzes the problems and limitations of the auditing teaching, proposes measures about the teaching reform of university auditing, and finally makes our own suggestions about the reform measures of our university auditing teaching research. 展开更多
关键词 AUDIT teaching situation PRACTICE RESEARCH
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