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审计是指由专设机关依照法律对国家各级政府及金融机构、企业事业组织的重大项目和财务收支进行事前和事后的审查的独立性经济监督活动。《审计学基础》是会计专业的专业核心课程,在教学过程中,虽然经常可以采用案例导入、案例分析、综合知识点进行技能训练等方式来展开教学,但由于没有相关的配套实训软件,学生往往只能从单一案例中去管窥相关的专业内容,而不能全面直观地学习和掌握相关知识点,无法把各知识点串联起来加以应用,为了让学生能更好地学好《审计学基础》这门课程,学院近年来结合着广州福思特的教学系统软件进行教学和实训,取得了很好的教学效果。
Auditing refers to the independent economic supervision activities conducted by the specialized agencies in accordance with the law in advance and afterwards for the review of major projects and financial revenues and expenditures of governments at all levels, financial institutions, enterprises and institutions. Although the basic course of auditing is the core course of accounting specialty, teaching can often be carried out by way of case introduction, case analysis and skill training. However, because there is no relevant supporting training software, Students often can only glimpse the relevant professional content from a single case, but can not learn and master the related knowledge points in a comprehensive and intuitive way, and can not apply the knowledge points in series. In order to enable students to better learn the basic of auditing, This course, the college in recent years with the combination of Guangzhou Forrest teaching system software for teaching and training, and achieved good teaching results.