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1、 On the case teaching method in higher business audit the course application Abstract to develop high-skilled professionals, improve their practical ability is a higher vocational training institutions, the goal of the article from the selection of cases, the implementation of classroom teaching, cu

2、rriculum reform, assessment methods, described in detail several aspects of the audit The implementation of case teaching method to explore <<Enterprise Audit>> teaching how to use case analysis method of teaching to enhance students practical abilities. Keywords case teaching; audit cas

3、e; the implementation of case teaching Vocational training institutions bear the social production of the important task of building application-oriented talents, therefore, higher vocational school teachers by changing the traditional teaching methods, and constantly explore new models of practice

4、to accomplish this task of teaching responsibility. <<Enterprise Audit>> program is set up the accounting profession in a hospital professional courses, the curriculum theory is strong, if you still using the traditional teaching methods, it is difficult to achieve the Ministry of Educat

5、ion to teach high 2006 16 <<on the overall improve the quality of vocational education and teaching a number of observations>> stated that training high-quality skilled expertise, improve their practical ability requirement, therefore, to explore <<Enterprise Audit>> the refo

6、rm of teaching methods to achieve the new era of talent goal, and has important practical significance. First, the advantages of case study Cases from the English Case, refers to specific events, from first-hand the reality, truth, there is the environment, there are circumstances, it is also the sp

7、ecific case study examples of teaching Case teaching method used in <<Enterprise Audit>> teaching, The advantage can be expressed in the following areas: (A) the audit of case studies to enhance the students understanding of the content of teaching and understanding of audit theory, stud

8、ents will further clarify the relationship between theory and practice of audit, to improve students learned to use the theory to guide their practical ability. (B) the audit case study can provide students with many practical problems, so understand the various types of audit cases and audit skills

9、, the level of awareness and perception. (C) students to participate in case studies and discussion, both the case there are scenes, just like the ground, through careful case studies, summarized their views, participate in the discussion, both to improve students ability to judge, but also improves

10、 students skills and problem-solving ability. Teaching the theory of the case described by the simple turn of theory into the specific way of teaching audit case, the formation of large vision, high-capacity, students broad thinking, profound, guide and encourage students to follow hot and cutting-e

11、dge academic and research issues, and enhance student practical ability and comprehensive ability. Second, the audit case selection methods Selection of cases according to the purpose of teaching practical information from the audit carried out sum, sum up, refining, forming practical cases, teacher

12、s can select the case from three aspects: First, choose a classic case of foreign countries, although foreign judicial system is different, and foreign audit standards, professional ethics and technical standards related to different foreign CPA management system is different, but the rapid economic

13、 development in foreign markets, the development of the audit profession is relatively mature. classic case study of foreign audit can others stone, jade attack I . Second, the choice of our audit theory and practice have a significant impact on a typical domestic case. Purpose is to reflect on pain

14、ful lesson in practical auditing theory and practice in the current existence of many problems; third is designed to audit the implementation process of the case, to enable students to experience the process of audit practice, audit by the audit practice case simulation, there is its territory in pe

15、rson feeling, and to improve their practical skills and theory with practical skills. Third, the implementation of case teaching <<Enterprise Audit>> teaching the theory and practice teaching is divided into two parts based on the theory of teaching audit case-based teaching, audit the a

16、udit theory into the case among the cases taught by audit, analysis and discussion, summarized the audit theory ; practice teaching into the classroom discussion of audit cases, highlighting the dominant position of students in the classroom. (A) the introduction of the theory of teaching case Audit

17、 the course of development which, every occurrence of a major audit case will cause some of the socio-economic impact of a major audit of each case are hidden behind some deep theoretical issues of audit by the introduction of the real audit cases, to guide students find its theoretical roots and co

18、ping strategies, and enable students to further understand the relationship between theory and practice audit, that audit theory from practice, theory and practice, and promote further improvement, thereby enhancing the students have learned the ability of theory to guide practice. Case study to aud

19、it based on the theory, combined with specific cases, the audit issues at a scene or some kind of condition among the questions, answers, and classroom knowledge and the intrinsic link between auditing theory, so that students in the use of knowledge, found clues, logical reasoning process to improv

20、e the detection of problems, analyze problems, solve problems, and audit professionals to develop their logical thinking ability and professional insight. the audit case analysis, and design appropriate classroom content, structure , so that it can play in the classroom to guide students to the role

21、 of the audit case study is open to teaching, with an audit case, analysis of the ideas, methods can be diverse, which promote students to think, to develop students thinking of a broad nature, depth, and research studies to guide students to follow hot and cutting-edge issues. Links to free downloa

22、d (B) the audit practice of teaching into the classroom discussion of case If the use case for the theory of teaching is summed up by the case of audit theory, classroom discussion of audit case is to encourage students to use the theoretical knowledge to solve problems involved in the case of the p

23、rocess is complete summary of the theory through the case, then the theory for the case The analysis of case discussion during class time, pay attention to the following aspects: 1 Select the appropriate audit cases and the theoretical content matching the audit abstract theory, not engaged in pract

24、ical work for students in terms of very easy to grasp, although the theory taught in the reference case is to conclude the audit of theoretical issues, but As the contents of the audit one-sided case design, it is difficult to summarize the students during the theory required to fully grasp the cont

25、ent, so the selection of cases during class discussion time, to note that the audit of the case and the corresponding theory of matching. (2) Select the case that involves most of the contents of the corresponding theory. Selected cases and the corresponding theoretical part of not only match, but a

26、lso pay attention to the case whether the contents of a comprehensive design theory, if the case involves only the selected part to the corresponding theory, students will ignore the part not covered, leading students to the theoretical content application of control is not enough, therefore, the se

27、lected cases should be sufficient to enable the students to the theoretical part of the case corresponds to a complete application. 3 to discuss the case prior to placement in the class, students complete a theory of learning to use immediately after school to get more fully is impossible, therefore

28、, making a formal arrangement in advance before the class discussion, give students enough time to consider how to use the theory to analyze the problem to solve the case, ensure that students be able to some of the more obvious case of application of the theory part independently; students to discu

29、ss in groups the way, this will enable the team members inspire each other, gradually dig the more involved in the case hidden problems. 4 class discussion to encourage students to express the outcome of discussions in each group. Arrangements can be discussed before class so that each group has its

30、 own discussion of the results, avoid direct interaction in class discussion of ideas. For classroom discussion as a group as a unit express their views, so we have reached a consensus for teachers in the final analysis can not repeat, not only for students to realize that by discussing the problem

31、for analysis, saving class time and improve efficiency. Fourth, the reform of examination, curriculum evaluation using full assessment of the way Course evaluation is an important part of teaching, but the traditional way of course there is a lag assessment, incomplete defects in the audit case stud

32、y in the appraisal process to establish a mechanism to ensure that in the teaching process for dynamic assessment. (A) teaching phase in the theoretical reference case analysis, teachers can inspire students to summarize the theory of knowledge involved in the case, for different levels of answer to

33、 give students a certain score, to avoid the students speak a result of lazy thinking is not a positive phenomenon. (B) In case the discussion stage, to be divided into three parts. 1 class a panel discussion before the group summarized the results must be in writing and handed in before the start o

34、f the discussion, and give a certain percentage of the results the teacher before class discussion based on the results to determine student mastery of knowledge, but also encourage students before class to discuss in earnest as a mandatory measure. 2 class groups were to speak, the teacher can spea

35、k in behalf of the group discussions for their further suggest that the positive response prompted to groups and individuals to give and extra points. 3 After the class discussion, each group in the pre-class discussion and class discussion based on the re-summarized the teacher situation in accorda

36、nce with school summary to give a certain percentage of the score. Part of the class discussion group score plus individual scores by classroom performance composite score given each student achievement. Links to free download (c) The Comprehensive assessment are In all of the courses, the teachers,

37、 but also to the assessment in the form of case studies individually assess each student according to the students the full extent of the case studies given the last part of the assessment scores. So each students final score of three parts, namely, theory + practice + assessment, the proportion was

38、: 20%, 40%, 40% full assessment this way, teachers can keep abreast of students mastery of knowledge, the actual situation of the student to determine the focus of classroom learning to ensure students a comprehensive, practical, and makes the achievement of students have a certain objectivity. Fift

39、h, the inclusion in the audit of classroom teaching professional ethics education Audit as a review of accounting legitimacy, fairness of the occupation, honesty is the primary professional ethics. Audit personnel is an intelligent people, and its level of quality of professional ethics, will direct

40、ly affect their own role to play because of Certified Public Accountant integrity of the audit process due to lack of audit failures are common. test the quality of education level of the standard is to test all kinds of creative talent to play a role in the work of the audit staff with good work et

41、hic is the foundation for the basic industry, is related to the survival of the auditing profession. Therefore, when the audit started faith-based education should be strengthened to improve the quality of students thinking and ethical quality of the teachers in the arrangement of teaching content,

42、many cases can be applied to audit audit professional ethics, such as star power events, Enron, WorldCom events, etc. Teachers can guide students through a fact of life, so that students in school, practitioners can develop before the ethics of honesty, integrity for future practice, integrity audit

43、 lay a good foundation. Sixth, pay attention to the problem case study Case study to tie theoretical classroom teaching content and progress of the audit by the teachers in the teaching of theoretical knowledge and organizational audit of case analysis and discussion, students point to mastery of kn

44、owledge, apply their knowledge would be the case for the audit of the classroom, according to the actual results and feedback from the students designed the case teaching method. (A) As the teaching content of the different cases arrangements should be consistent with the curriculum, its content and

45、 synchronization procedures and classroom teaching. (B) As the progress of different classes, with the progressive approach to learning content, from the narrow to the wide range of knowledge, the case can also be a corresponding easy to difficult, from simple to comprehensive. (C) in the form of ca

46、se study should also be more user-friendly, diverse, and sometimes, can be taught the basic theory of recombination-related audit a typical case, to add some fresh dry theoretical background and circumstances, emphasizing the theoretical knowledge in the case of used, that theory has become a lively

47、, easy to understand; sometimes, you can first give a specific case, then the theory leads to the relevant professional to analyze, to stimulate students thinking and interest. (D) teach audit methods and audit practice, you can add classes as needed to guide appropriate cases, the classroom to disc

48、uss the case. Join the classroom to guide the case analysis of the audit objective is to teach the students the idea of ?the case and the application of audit techniques, talk about change for the detailed analysis of the abstract to joining the classroom to discuss the case aims to enable students to participate, experience, improve their ability to analyze and solve problems. classroom to discuss the case can be arranged before class, classroom grou