审计教学的实践与体会

发布时间：2018-01-01 09:20

本文关键词：审计教学的实践与体会　出处：《商业会计》2011年06期 　论文类型：期刊论文

【摘要】：审计是会计专业必修的课程,也是一门理论性和实务性很强的学科。一般地,在教材体系中,前半部分属于审计理论,后半部分是各个业务循环审计,属于审计实务部分。审计理论部分相对来说比较枯燥,特别是2006年中国注册会计师执业准则颁布后,新增的内容更不好理解,单纯地按课本进行讲解学生不易接受。审计实务则需要先导课程如《基础会计》、《财务会计》、《税法》等作为基础,并将所学的知识形成一个体系,结合审计方法,运用到审计实务当中。因此,不同的审计内容需要运用不同的教学方法。笔者结合审计教学中的实践和体会,提出几种审计教学方法,希望通过多种教学方法的综合运用与尝试,为提高教学质量做出有益的探索。
[Abstract]:Auditing is a compulsory course for accounting major, and it is also a theoretical and practical subject. In general, in the textbook system, the first part belongs to audit theory, and the second part is the circulation audit of each business. It belongs to the audit practice part. The audit theory part is relatively boring, especially after the promulgation of the Chinese CPA practice Standards in 2006, the new content is more difficult to understand. It is not easy for the students to explain it simply according to the textbook. The audit practice needs the leading courses such as "basic Accounting", "Financial Accounting", "tax Law" as the basis, and forms a system of knowledge. Combined with audit methods, it is applied to audit practice. Therefore, different audit contents need to use different teaching methods. Combined with the practice and experience of audit teaching, the author puts forward several audit teaching methods. It is hoped that through the comprehensive application and attempt of various teaching methods, a beneficial exploration will be made to improve the teaching quality.
【作者单位】：福建商业高等专科学校;
【分类号】：F239.0-4
【正文快照】： 一、历史追溯法理论教学中结合一些审计的历史事件往往会收到事半功倍的效果。当然并不是平铺直叙地介绍历史事件,而是突出该事件中吸引人注意的某一特征,如金额或历史人物,因为学生对这些内容比较感兴趣,特别是对比数据反差较大的,印象更深刻。另外,可以采取教师仅给出提示,

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