摘要
从职业判断能力与审计实务工作和审计准则的内在联系出发,分析了我国在审计教学中存在的不足之处,提出了基于职业判断能力培养机制的审计教学思路。
Starting from the internal relations among professional judgment ability, audit practice work and audit criteria, this paper analyzes the defects in China’s audit teaching, and advances the audit teaching mode based on the professional judgment ability cultivation mechanism.
出处
《科技情报开发与经济》
2009年第26期158-160,共3页
Sci-Tech Information Development & Economy
关键词
审计教学
职业判断能力
教学模式
audit teaching
professional judgment ability
teaching mode
