海外英语（上）
海外英語（上）
해외영어（상）
Overseas English
2014年
9期
9-10
,共2页
双语审计%Auditing%教学目标
雙語審計%Auditing%教學目標
쌍어심계%Auditing%교학목표
bilingual auditing%auditing%teaching goal
文章设定了双语审计Auditing本科教学的三重目标：精确地洞察和理解英语国家“原汁原味”的审计理念和方法；通过两种语言的比较与切换，去不断发现和理解中外审计的异同，强化对基本审计知识与技能的学习，逐步形成审计学的价值判断；在国际环境下，以英语和汉语两种语言为媒介，通过审计行为、审计观念和审计技术的互相渗透、互相融合，培养学生的全球审计服务意识。
文章設定瞭雙語審計Auditing本科教學的三重目標：精確地洞察和理解英語國傢“原汁原味”的審計理唸和方法；通過兩種語言的比較與切換，去不斷髮現和理解中外審計的異同，彊化對基本審計知識與技能的學習，逐步形成審計學的價值判斷；在國際環境下，以英語和漢語兩種語言為媒介，通過審計行為、審計觀唸和審計技術的互相滲透、互相融閤，培養學生的全毬審計服務意識。
문장설정료쌍어심계Auditing본과교학적삼중목표：정학지동찰화리해영어국가“원즙원미”적심계이념화방법；통과량충어언적비교여절환，거불단발현화리해중외심계적이동，강화대기본심계지식여기능적학습，축보형성심계학적개치판단；재국제배경하，이영어화한어량충어언위매개，통과심계행위、심계관념화심계기술적호상삼투、호상융합，배양학생적전구심계복무의식。
This article sets the triple goals of bilingual teaching for undergraduate: Accurately insight and understand English speaking countries’"authentic"audit idea and method;Through the comparison of two languages and their switch, find and un-derstand the differences between Chinese and foreign audit continuously, strengthen the knowledge and skills of learning the basic audit and gradually form the value judgment of auditing;Under the international environment, in both English and Chinese lan-guages as the media, through the mutual penetration and mutual fusion of the act of audit, audit ideal and technology, develop students' world audit service consciousness.
