缺乏实例、授课教师没有审计经验、班级学生较多、一直以来都是审计实务教学过程中存在的难题,随着教学改革的不断深入推进,人才培养目标对教师的授课提出了更高的要求。如何改变传统教学模式、提高授课水平,使审计实务教学更加贴近审计活动实际要求,是审计实务教学过程中急需解决的问题。 Lack of examples, teachers without auditing experience, more class students, has always been the teaching of auditing practices in the process of existing problems, with the continuous deepening of teaching reform, personnel training objectives of the teaching of teachers put forward higher requirements. How to change the traditional teaching mode and improve the level of teaching so that the teaching of audit practice is closer to the actual requirements of audit activities is an urgent problem to be solved in the teaching of audit practice.