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审计学是一门理论与实践结合性很强的学科,在学习过程中,学生们既要掌握深厚的会计理论知识,还要学会如何运用审计方法开展审计工作。本文针对高职院校目前审计学教学中存在的审计教材理论与案例比例失衡;审计课程教学方法单一;审计考试沿用传统考试模式;审计教师缺乏实践能力等问题,提出了审计学教学改革的方法,建立审计教学案例库;建立模拟实训平台;培养学生系统的审计思维能力;摒弃传统的一张试卷考核模式;提高教师执业能力等,为学生就业创造有利条件。
Auditing is a discipline with a strong combination of theory and practice. During the learning process, students should not only master the profound knowledge of accounting theory, but also learn how to use auditing methods to conduct auditing. This article aims at the existing imbalance of auditing teaching materials theory and case in higher vocational colleges, the single teaching method of auditing courses, the traditional exam mode of auditing exams, the lack of practical abilities of auditing teachers and so on, , Establish the audit teaching case base; establish a simulation training platform; cultivate students’ ability of audit thinking; abandon the traditional examination mode of a test paper; improve the ability of teachers to practice and create favorable conditions for the employment of students.