Course Transformation of Auditing Based on Group Cooperation

Course Transformation of Auditing Based on Group Cooperation and Case Studies （基于小组合作和案例教学的审计学教学改革） Linzhi Pan

Background（背景） p Course Descriptions of Auditing（审计学课程简介） Ø Known as the examination of accounts, the course content mainly introduces theory and methods of audit （审计俗称查 账，课程的教学内容主要介绍审计理论与审计方法） Ø Auditing is one of the core courses in Accounting，High-level courses （是会计专业核心课程，高层次课程） Ø Auditing is a required course for certified public accountants and auditing professionals（获取注册会计师及审计专业职业资格必考课程） Ø It is a comprehensive applied science with strong theoretical, practical and technical features（是一门综合性的应用科学，具有很 强的理论性、实践性和技术性）

Background（背景） p Course Descriptions（课程简介） Ø Year: Juniors （大三） Ø Preparatory Courses(先修课程) • Financial Accounting(财务会计学) • Financial Management(财务管理) • Tax Law, etc. (税法等) Ø Class hour: 3 hours a week and total of 48 hours Ø The class size: about 50 Ø Teaching Method：Lecture and Case Study

Background（背景） p The Challenge（挑战） Ø Current Situation • We usually take financial statement auditing of manufacturing industry as an example for teaching；In employment, students are faced with different types of enterprises, so it is difficult for them to apply what they have learned to practical work. 通常以财 务报表审计业务为例展开教学；就业时，学生面临不同性质的企业类型， 学生难以将所学知识运用到实际 作中 • The course of auditing involves a large number of laws and regulations, with a rigorous logical system, and the content is abstract and difficult to understand. In case analysis, it is difficult for most students to describe audit problems in precise language. 审计学课程涉及很多的法规条文，具有严密的逻辑体系，内 容抽象难懂学生很难用精准的语言来描述审计问题

Background（背景） p The Challenge（挑战） Ø The Problems in teaching: • Teachers mainly lecture, and students’ independent research is not enough（教师讲授为主，学生自主研究 不足） • Students focus on individual learning, and there is a lack of teamwork（学生个体学习为主，团队学习不足）

Implementation（实施） Problem-based learning（PBL） 问题导向 Group cooperation 小组合作 Case studies 案例教学

For example： Small case 1 Financial fraud case财务舞弊案例 Small case 2 professional the risk of ethics职业道 material 德要求 group 1 misstatement in enterprises 企业重大错 报风险 group 2 Small case 3 the audit methods 审计 手段 group 3 Such as: Enron Case; Sanlu milk powder scandal etc. …… …… ……

Case(big) divide into Small case 1 Small case 2 Small case 3 …… group 1 group 2 group 3 …… Each group discusses according to these five questions： ① What knowledge (theories) are involved in case? 本案例涉及哪些知识点? ② What is the content related to this knowledge (theory)? 与该知识点相关的内容有哪些？ ③ How to analyze the financial phenomenon in the case? 如何分析案例中存在的财务现象? ④ How should companies avoid financial problems? 企业应该如何避免出现的财务问题? ⑤ What is the impact on the audit? Please draw a mind map! 对审计有何影响？请画出思维导图。

Rubric of Group Cooperation and Case study Point Good grades Participation of team members 成员参与度（ 10%） Group reporting performance 小组汇报表现 （20%） Quiz（20%） Final exam（ 50%） Clear division of labor among the members成员分 明确 Share information and depends on each other成员信息共享彼此依赖 Complete tasks完成任务 The description of theory is correct理论描述正确 The analysis and the strategy of the problem is accurate and appropriate, the content is reasonable and logical分析问题精 准，方法妥当，内容合理有逻辑 the language is fluent, the text is concise and the format is beautiful 汇报流利，文字简洁格式美观 Have a quiz before each class General level Clear division of labor among members, but some students "slack off" and let other students do all the work虽 有 分 但 有 学 生 “偷 懒”让别的学生做完所有 作 General theoretical statement; 理论表述一般 The content is logical but not targeted. 内容逻辑性尚 可但针对性不强 The report is not fluent enough, the word count is too much, the format is not standard enough. 汇报不够 流利、文字偏多，格式一般 Using the same set of test papers and evaluation criteria, comparison between experimental class and previous class

Reflections play barriers 1. the limitation of class hours课时限 制 2. some students "slack off" and let other students do all the work有学生“ 偷懒”让别的学生做 完所有 作 1. Case discussion extends to extracurricular and in-class reporting 课外拓展，课中汇 报 2. Quiz and Detailed evaluation criteria 测试和细化评估标 准

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