CAJ | 학술논문

应用性教学方法的运用是个试验性的命题。审计学课程实务性较强的特点正好与应用性教学方法相耦合。论文从行为导向审计模式对审计课程教学活动产生的影响出发，提出本科应用性审计课程的教学目标、课程模式和教学方法等理论体系，并以“风险应对”为例，阐述了行动导向法在审计课程的具体运用；进而总结出该方法的六大优点和两方面的作用。
응용성교학방법적운용시개시험성적명제。심계학과정실무성교강적특점정호여응용성교학방법상우합。논문종행위도향심계모식대심계과정교학활동산생적영향출발，제출본과응용성심계과정적교학목표、과정모식화교학방법등이론체계，병이“풍험응대”위례，천술료행동도향법재심계과정적구체운용；진이총결출해방법적륙대우점화량방면적작용。
It′s a tentative proposition to use application teaching methods at the moment. The strong practice characteristic of auditing curriculum is coinciding with those methods. The paper started from the influences that behavior?oriented audit mode added to audit courses′ teaching activities, then brought out theoretical system of undergraduate application audit curriculum which were composed by teaching objectives, teaching methods, curriculum models, and so on. The paper described specific use of action?oriented method in audit courses by taking "risk response" for example, and then summed up the six advantages and the two kinds of the roles according to the mentioned method.