審計(jì)思維訓(xùn)練與評(píng)價(jià)探微
發(fā)布時(shí)間:2018-03-13 00:17
本文選題:思維訓(xùn)練 切入點(diǎn):審計(jì)思維體系 出處:《財(cái)會(huì)月刊》2016年36期 論文類(lèi)型:期刊論文
【摘要】:本文從理論上分析了所構(gòu)建的審計(jì)思維體系作為審計(jì)思維訓(xùn)練內(nèi)容的合理性,并提出相應(yīng)的審計(jì)思維訓(xùn)練策略,構(gòu)建了初步的審計(jì)思維綜合量化評(píng)價(jià)體系,為審計(jì)思維訓(xùn)練提供了行動(dòng)指南。
[Abstract]:This paper theoretically analyzes the rationality of the audit thinking system as the training content of audit thinking, puts forward the corresponding audit thinking training strategy, and constructs a preliminary comprehensive quantitative evaluation system of audit thinking. Provides the action guide for the audit thought training.
【作者單位】: 四川財(cái)經(jīng)職業(yè)學(xué)院會(huì)計(jì)系;
【基金】:四川省教育廳人文社科基金重點(diǎn)項(xiàng)目“審計(jì)職業(yè)認(rèn)知與思維訓(xùn)練”(項(xiàng)目編號(hào):13SA0208)
【分類(lèi)號(hào)】:F239.1
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本文編號(hào):1603961
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