摘要
在"互联网+"的时代背景下,审计比任何时候都重要,这是历史发展的趋势和社会进步的要求,高校作为审计人才的主要输出地,肩负培养审计人才的重要使命,因此,如何在高校开展审计趣味化教学进而让学生在业务实践中将晦涩难懂的审计理论知识融会贯通是当前审计教学面临的重大问题,本文以电视剧《人民的名义》为例讲解审计独立性,初步探究审计趣味化教学,激发审计课堂的生机与活力。
In the era of ＂Internet ＋＂,auditing is more important than ever.This is the trend of historical development and the requirement of social progress.As the main output place of audit talents,colleges and universities shoulder the important mission of training audit talents.Therefore,how to carry out audit interesting teaching in colleges and universities and enable students to do business practice.It is an important problem for auditing teaching to integrate obscure auditing theory knowledge.This paper takes the TV play ＂The Name of the People＂ as an example to explain the independence of auditing,explore the interesting teaching of auditing,and stimulate the vitality and vitality of auditing classroom.
作者
张铭君
ZHANG Mingjun(Institute of Intemal Control and Risk Management, Shandong Institute of Management, Jinan, Shandong 25030)
出处
《科教导刊》
2018年第28期101-102,共2页
The Guide Of Science & Education
基金
山东管理学院内部控制与风险管理研究所建设资助成果
关键词
审计教学
趣味化
审计独立性
auditing teaching
interesting
independence of auditing
