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审计课程有应用性、实践性强的特点,要求审计教学注重实践能力的培养。当前高职院校的审计实践教学效果并不理想:案例教学内容侧重会计错误,难以提高审计技能;实验教学软件设置简单、流程化操作,软件提供的数据资料逻辑性不强;到企业、会计师事务所的实习流于形式。为了适应就业的需要,高职院校要创新审计实践教学模式,进行会计师事务所工作的模拟实训,编制系统的教学案例资料,建立审计实验室,购置实验软件,积极与企业、会计师事务所建立联系,建立实习基地,并尽力获取一手资料。
Audit courses have applicability and practicality, and require that audit teaching should focus on practical ability training. The current practice of teaching practice in higher vocational colleges is not ideal: case teaching focuses on accounting errors, it is difficult to improve the audit skills; experimental teaching software is simple, process-oriented operation, the data provided by the software is not logically strong; to enterprises, accountants The firm’s internship comes in the form. In order to meet the needs of employment, higher vocational colleges should innovate the practice mode of auditing, carry out simulated training of accounting firms, compile systematic teaching case information, establish audit laboratories, purchase experimental software, actively cooperate with enterprises and accounting firms Establish contact, establish an internship base, and try to get first-hand information.