CAJ | 학술논문

我们调查以会计、审计专业的学生对“国家审计”的认识程度为主展开，调查结果显示：目前高校会计、审计专业在教学过程中对于“国家审计”不够重视，大学生对“国家审计”了解甚少。其中重要原因是审计教材侧重注册会计师审计，较少涉及国家审计内容，加之教师在课堂教学中偶尔讲授甚至不讲授国家审计的知识，是导致“国家审计”难入大学讲堂的原因。
아문조사이회계、심계전업적학생대“국가심계”적인식정도위주전개，조사결과현시：목전고교회계、심계전업재교학과정중대우“국가심계”불구중시，대학생대“국가심계”료해심소。기중중요원인시심계교재측중주책회계사심계，교소섭급국가심계내용，가지교사재과당교학중우이강수심지불강수국가심계적지식，시도치“국가심계”난입대학강당적원인。
This study examined accounting and auditing students’ perception of national auditings. The results showed that they didn’t learn much of the national auditing to be ignored in the course of accounting and auditing instructions. It suggested that the inadequate learning mainly arose from over-emphasis on CPA in auditing textbooks and teachers’ ignorance of lectures on the national auditing.