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审计课程教学中运用审计案例教学,有利于深化审计教学方法的改革,提高学生综合运用知识的能力和教师的业务水平。从案例教学制约因素、教学需求分析、案例设计、教学实施等环节来进行高职审计教学案例开发,并就如何实施提出相应对策。
The use of audit case teaching in the teaching of audit courses is conducive to deepening the reform of audit teaching methods, improving students ’ability to use knowledge comprehensively and teachers’ professional skills. From case teaching constraints, teaching needs analysis, case design, teaching implementation and other aspects of the development of higher vocational auditing teaching case, and how to put forward corresponding countermeasures.