审计作为一门操作性较强的课程,在大多高校会计专业都会开设此类专业课。现今高校审计教学模式普遍以理论教学为主,案例教学为辅的模式,学生在学习审计理论的同时缺少对于实际问题的接触,难以满足高素质审计人才培养的需要。有鉴于此,对审计传统教学模式进行分析并改进,弥补传统审计案例教学模式的缺陷,以此构建新型审计课堂教学模式就成为了当前高校教育改革必须要面对的问题之一。通过审计的案例教学,使学生加强对于审计的理解以及相应知识点的掌握,从而提高整体学习质量。 Auditing as a highly operational course, accounting programs in most colleges and universities will set up such specialized courses. At present, college auditing teaching mode is mainly based on theory teaching and case teaching supplemented by the model. Students lack of contact with practical problems while studying audit theory, and it is difficult to meet the need of high-quality auditing personnel training. In view of this, it is one of the problems that must be faced in the present college education reform to analyze and improve the traditional teaching mode of auditing and to make up for the shortcoming of the traditional audit case teaching mode, so as to construct a new auditing classroom teaching mode. Through the audit of the case teaching, to enable students to strengthen the understanding of the audit and knowledge of the corresponding mastery, thereby enhancing the overall quality of learning.