基于新准则体系的高校审计教学问题研究

发布时间：2018-03-20 23:31

本文选题：新准则体系　切入点：高校审计教学　出处：《财会通讯》2009年24期 　论文类型：期刊论文

【摘要】：新企业会计准则和注册会计师执业准则的发布,给高校审计教学带来了一系列的挑战。本文通过对国内外审计教学研究状况的分析,分析了借鉴国外经验、结合国内现状,研究新准则体系下高校审计教学问题的必要性;在结合高校审计教学特点的基础上,对新准则体系下高校审计教学问题进行了探讨。
[Abstract]:The issuance of the new accounting standards for enterprises and the practice standards of certified public accountants has brought a series of challenges to the auditing teaching in colleges and universities. Through the analysis of the research situation of audit teaching at home and abroad, this paper analyzes the experience of foreign countries and the present situation in China. This paper studies the necessity of auditing teaching in colleges and universities under the new standard system, and on the basis of combining the characteristics of audit teaching in colleges and universities, probes into the problems of auditing teaching in colleges and universities under the new standard system.
【作者单位】：云南民族大学管理学院;
【分类号】：F239.0-4

【参考文献】