CAJ | 학술논문

审计伦理教育是审计教育的核心内容，主要目标是提高受教育者的专业伦理判断能力并改善其伦理行为。本文基于道德认知发展理论及Rest伦理决策四要素模型，借助确定问题测验（DefiningIssuesTesting）工具，以我国高校审计教育国际化项目为研究背景，采用实验研究的方法检验了遵循国际会计师联合会“国际教育准则第四号（IES4）一职业价值、道德与态度”的审计伦理教育模式的教学效果。实验结果表明采用“独立式”与“嵌入式”相结合的审计伦理教育模式能显著提高我国审计学生的伦理判断能力，为我国审计与会计伦理教育的可行性和必要性提供了初步的经验证据，为我国审计与会计伦理教育模式的设计提供政策建议。
심계윤리교육시심계교육적핵심내용，주요목표시제고수교육자적전업윤리판단능력병개선기윤리행위。본문기우도덕인지발전이론급Rest윤리결책사요소모형，차조학정문제측험（DefiningIssuesTesting）공구，이아국고교심계교육국제화항목위연구배경，채용실험연구적방법검험료준순국제회계사연합회“국제교육준칙제사호（IES4）일직업개치、도덕여태도”적심계윤리교육모식적교학효과。실험결과표명채용“독입식”여“감입식”상결합적심계윤리교육모식능현저제고아국심계학생적윤리판단능력，위아국심계여회계윤리교육적가행성화필요성제공료초보적경험증거，위아국심계여회계윤리교육모식적설계제공정책건의。
Auditing ethics is a core element of auditing education, with the aim to improve individual＇ s ethical judgement capabilities and enhance their ethical behaviors. This study selects unique samples from internationalized auditing education project in Chinese universities, which characterized by adopting ethical education framework de- veloped in IFAC＇ s policy paper： International Education Standard 4--Professional Values, Ethics and Attitudes, and empirically examined the effects of the- IES4 compliant ethic education model with an experimental re- search. The results indicate the standing alone ethics course combined with the ethics content pervasively embedded across the accounting curriculum would significantly improve the judgemental students. The study provides primary empirical evidences, as well as policy sugges and internalisation of auditing education in China. capabilities of Chinese auditing tions for auditing ethic educaltion