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Auditing Reform and Practice of Teaching

Of) the use of audit procedures, methods,[link widoczny dla zalogowanych], six types of inspection,[link widoczny dla zalogowanych], monitoring disk, observation, inquiries and circularization, analytical review, audit evidence collected four types of computing t written evidence. Physical evidence, oral evidence, circumstantial evidence, three types of audit working papers prepared a comprehensive business Fan Van. Reference category; three preliminary audit review system to form conclusions classroom teaching is an important part of teaching,[link widoczny dla zalogowanych], training creative thinking is an important front for innovation. In the classroom teaching, teachers teaching environment based on the specific design of different teaching procedures, so that each class is lively and colorful. Easy to understand for the content of those students, teaching outline in advance to tell the students, and a number of questions require students to go back and think, prepared to answer in class so that students give to explain their own experience and conclusions, if necessary, to allow other students to discuss intervention . Some of the more abstract content, first-out case, a specific scenario to guide students from starting the analysis, results from the analysis, understanding the concept of teaching materials, the knowledge points. With this level of teaching and assessment could help guide the learner cognition, digestion, strengthen and deepen the basic principles. Meanwhile, to prepare the second level of teaching. 2. Ability of knowledge into teaching. The level of teaching is based on teaching requirements, the organization has prepared learners audit issues or topics for study, discussion, analysis, and preparation of the audit work papers and other written reports. The main teaching content as�� 92 audit planning, control testing and evaluation of internal control system preparation of the report, the five business cycle substantive testing procedures such as filling in the table. In addition to case studies outside the classroom, our school also arranged a week-long simulation of audit activities. The event, teachers will only be reviewed to provide information on the basic requirements proposed audit, other arrangements required by the students to complete the registered accountant. Many students seriously prepare audit plans, audit program design, clever use of audit methods, the preparation of working papers prepared until the final audit report. Students a solid computer knowledge, design procedure, and use computer to help reconciliation; accounting knowledge and a comprehensive student recognition certificates using reverse search method and other methods proceed directly from the statements of doubt, the true follow-up examinations statements of reliability. Students to complete this arduous task, the consolidation of accounting, tax and computer knowledge, and master the audit approach, techniques, experience the joy of success. Certified Public Accountant in the simulation work, the students interpersonal skills, ability to cooperate,[link widoczny dla zalogowanych], habits, will be a non-intelligence factors such as training and development. 3. Knowledge of Audit task of teaching the course should not only impart academic knowledge, skills, training is more important is the development of creative ability. In order to cultivate innovative thinking and research ability of students the purpose, we set the leading edge of auditing theory learning level. Teaching content can be combined with the case of audit failure at home and abroad (the auditing can be successful classic) for analysis, discussion and audit quality-related factors such as changes in the organization of firms, the audit fee system, the commission form of audit, independence to maintain independent audit and governance structure of listed companies, CPA industry hot issues related to monitoring mode. We have used in teaching a variety of means to carry out interactive teaching,[link widoczny dla zalogowanych], teachers play a leading role with the active participation of students. Teachers to change classroom Use of multimedia technology, the process of teaching students to transfer information from teachers to teachers and students to two-way transmission of information development, so teachers and students in teaching in the interactive process, so that students feel to their own initiative to learn who have expressed their views, to show opportunities and space. This inspired combination of interactive teaching and discovery, has greatly stimulated the desire of students, students in the classroom from a passive to active, more willing to explore new problems and new knowledge. Students themselves started the Yang Junwei 2002 graduates during the school core academic journals in the three professional papers published in national newspapers and magazines were published in finance and economics more than 20 articles. Through the creative application of theory and technical practice, analysis and innovation of students, increase the capacity for future creative learning, creative work and lay a good foundation. Before graduation, many students choose to audit agency practice, its analysis, innovation must be practical units. (Editing responsibility: Chai Song)
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