| 新审计准则对审计教学的影响及对策 |
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| 引用本文： | 沈丽丽.新审计准则对审计教学的影响及对策[J].盐城工学院学报(社会科学版),2009,22(3):84-87. |
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| 作者姓名： | 沈丽丽 |
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| 作者单位： | 盐城工学院,经济与管理学院,江苏,盐城,224051 |
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| 摘 要： | 新审计准则的实施对审计工作提出了新的要求，对高校审计教学也提出了新的挑战。在介绍新审计准则的主要变化、分析新审计准则对审计教学的影响的基础上，就如何丰富审计教学内容、改进审计案例教学、增加实践教学环节等，提出了适应审计教学的基本对策。
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| 关 键 词： | 新审计准则 审计风险 审计教学 |
Influence and Countermeasures of New Auditing Standards on Auditing Teaching |
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| SHEN Li-li.Influence and Countermeasures of New Auditing Standards on Auditing Teaching[J].Journal of Yancheng Institute of Technology,2009,22(3):84-87. |
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| Authors: | SHEN Li-li |
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| Institution: | SHEN Li-li (School of Economics and Management, Yancheng Institute of Technology, Jiangsu Yancheng 224051 ,China) |
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| Abstract: | The application of new auditing standards addresses new requirements to audit, and challenges the auditing teaching. This article introduces the main changes of new auditing standards, analyzes the influence of new auditing standards on auditing teaching and puts forward some countermeasures which include enriching the content of instructional course, bettering case teaching, increasing practice and so on. |
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| Keywords: | new auditing standards audit risk auditing teaching |
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