摘要
分析了我国当前高校审计实践教学中存在的突出问题,为了弥补审计实践教学资源不足,提出了在高校中建设审计实验室的新思路,阐述了在高校建设审计实验室的必要性,以及审计实验室建设的基本原则和总体思路。
This paper discusses on a serious problem existing in our country＇s current auditing practice teaching, in order to make up the shortages of the auditing practice teaching resources, puts forward some new ideas for constructing the auditing laboratory in colleges and universities, and expounds the necessity, basi.c principles and overall concepts of constructing the auditing laboratory in colleges and universities.
出处
《科技情报开发与经济》
2006年第13期201-202,共2页
Sci-Tech Information Development & Economy
关键词
审计实验室
审计实践教学
仿真性
auditing laboratory
auditin
practice teachin
emulation
