Research on the Teaching Effect Evaluation of Audit Experiment Course from the Perspective of "Research-Based Audit"

DOI: https://doi.org/10.62517/jse.202511114

Author(s)

Xichan Chen, Man Li*, Yunpeng Xu

Affiliation(s)

School of Internal Audit, Nanjing Audit University, Nanjing, Jiangsu, China *Corresponding Author.

Abstract

The development of research-based audit is the only way to achieve the high-quality development of audit career. Talents are the key to the development of research-based audit. In the exploration of the cultivation of research-oriented audit talents, Chinese scholars have done extensive research from various aspects. However, for the audit experiment course, how to help the training of "research-oriented audit" talents, the existing research is less involved. In order to respond to the call of the auditor General and the demand of the society for audit talents, the cultivation of "research-oriented audit" talents is implemented into the course construction. This paper attempts to apply fuzzy comprehensive evaluation technology to construct an observable evaluation index system for the teaching effect of experimental courses, which will expand and deepen the research on the cultivation of research-oriented audit talents. In practice, it may have reference value for the formulation of teaching effect evaluation scheme of experimental course.

Keywords

Research-Based Auditing; Auditing Laboratory Course; Evaluation of Teaching Effectiveness; Fuzzy Comprehensive Evaluation

References

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