新生研讨课审计专业课程简介.docx

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1、新生研讨课审计专业课程简介课程编号：10014036课程名称：新生研讨课审计专业/ Freshman Seminar (Auditing) 学分：1学时：16 (实验： 上机：课外实践：)适用专业：审计学建议修读学期：2开课单位：商学院会计系先修课程：专业导论考核方式与成绩评定标准：课程考核采用百分制，以平时成绩+期末考试成绩相 结合的方式确定总评成绩。平时成绩占课程考核成绩的60%,主要包括考勤、课 堂讨论、课外作业、网络学习等环节；期末考核可采用考试或小论文、案例分析 报告等多种方式，由任课老师确定，成绩占课程考核成绩的40%。教材与主要参考书目：1、胡波.审计学导论M.中国经济出版社.2

2、015.第1版2、蔡颖蔚，沈群，郑昱，施林淼.南京大学新生研讨课的探索与初步成效同中 国大学教学.2010(9 ) : 16-19.3、国景星.关于新生研讨课的几点认识及教学设计臼 高教论坛.2017 (1) :41-44.4、旋天颖，黄伟.大学本科新生研讨课的经验与分析臼中国大学教学.2014(2 )： 33-36.5、李莉娟，翟启杰.新生研讨课的实践与体会外教育教学论坛.2016 (16)： 13-14.6、 Paul P. Fidler & Dorothy S. Fidler. National Survey on Freshman Seminar Programs: Findings,

3、 Conclusions and RecommendationsR. National Resource Center for The Freshman Year Experience, University of South Carolina. 1991.内容概述：中文：本课程是审计学专业的必修课程，主要是帮助学生对审计学专业的学习形 成初步的认识，通过审计专业思维能力的训练来培养未来优秀审计人员应该具备 的素养、技能为主线，循序引入审计概貌、职业特点，归纳和总结学生感兴趣的 专业知识点，激发学生的专业认同感和职业荣誉感，为其学习和未来发展提供指 引、支持和帮助。课程主要教学内容包括通过文献

4、研读、案例分析和走访调研来 发现审计问题，通过了解和挖掘宏观、中观和微观层面的因素来诊断审计问题， 进而从可行性、有效性和创新性方面提出审计问题的解决方法，以期培养和提高 学生发现、分析和解决审计问题的能力。英文：This subject is a compulsory subject for students major in Auditing, mainly to help students to have a preliminary understanding of the audit professional learning. Through the audit profession

5、al thinking ability training, we hope to develop future outstanding audit personnel who have the quality and skills, with sequential introduction of audit situation, occupation characteristics, and summarizing the students interested in professional knowledge point, stimulating students professional

6、 identity and occupation sense of honor. Hope it can provide guidance, support and help for their learning and future development. The main contents of the subject include following items: how to raise auditing problems through document studying, case study and social investigation; how to analyze t

7、he main cause of auditing problems through macro, medium and micro factors studying; how to give solutions to the auditing problems considering on feasibility, validity and innovative; how to understand the audit demand and the role of audit from literature review, case study and special investigation. After studying of the subject, students should master the ability to raise, analyze and solve auditing problems.