论文部分内容阅读
按照京津冀一体化发展战略,信息咨询、金融等现代服务业将成为北京发展重点。未来,这些行业将需要大量的各层次审计人才。但是,调查发现,现阶段北京地区高职院校审计专业的设置并不普遍。所以,本文对合理设置审计专业课程方面的相关问题进行了问卷调查,在分析调研结果的基础上,得出两点结论:一是高职审计专业培养方向应以注册会计师审计和企业内部审计为主;二是应建立以会计、审计课程为主,兼具信息技术等其他课程为辅的审计专业课程框架体系。
In accordance with the integrated development strategy of Beijing, Tianjin and Hebei, modern service industries such as information consultation and finance will become the focus of Beijing’s development. In the future, these industries will require a large number of auditors at all levels. However, the survey found that at this stage in Beijing vocational colleges audit setting is not universal. Therefore, this article has carried on the questionnaire survey to the reasonable establishment audit professional course question, based on the analysis survey result, draws two conclusions: First, the training direction of the higher professional audit profession should take the CPA audit and the enterprise internal audit as The second is to establish a system of auditing professional courses with accounting and auditing courses supplemented by other courses such as information technology.