基于案例教学法优化高职院校审计教学的思考

案例教学法是一种不同于传统教学模式的启发式教学方法,是以来自于实践的真实情境或事件为案例,教师运用多种方式引导学生对案例中的客观事实和问题进行独立思考、分析研究,在此基础上提出见解、作出判断,从而提高学生分析问题和解决问题能力的一种教学方法。文章分析了高职院校审计教学的现状,论述了案例教学法对优化高职院校审计教学的作用,并就如何实施案例教学法、优化高职院校审计教学提出了建议。

Optimization of Audit Teaching Based on Case Method in Higher Vocational Colleges

The case method, a heuristic teaching approach different from the conventional one, consists in presenting the students with a case, putting them in the role of a decision maker who faces a problem in a real situation and has to analyze it before making a decision. Teachers can make good use of case method to guide students towards rational judgment out of their own thinking, and as a result students can improve their ability to analyze and solve problems on their own. This paper, after analyzing the actual auditing teaching, expounds on the role of case method in optimizing audit teaching in higher vocational colleges, and proposes suggestions on how to implement case method.