论审计课程的教学改革与创新

Teaching Reform and Creation of the Auditing Course

本文依照上海电视大学”3L”新颖教学模式的要求，对审计课程的教学改革与创新做了尝试与探索：首先通过更新审计理念，为教学改革寻找理论支撑点；然后引入”讨论式教学法”于审计案例教学中，为教学创新开启实践信道，从而使得审计案例教学成为”基于能力本位教育”的一种学习方式；最后积极参与学校关于考试模式改革的课题，以使审计课程的教学改革与创新更加成功。

According to the 3L teaching model created by SHTVU， I have made some research of the teaching reform on the course of auditing：First， it has been done a lot to get a sustaining of the theory for the teaching reform through renewing the ideas of auditing.