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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/130110


    Title: 審計專業懷疑與個案教學
    Authors: 周玲臺
    Chou, Ling-Tai
    Contributors: 會計系
    Keywords: 專業懷疑;個案教學與寫作;影響力教學
    Date: 2019-01
    Issue Date: 2020-06-20 14:12:19 (UTC+8)
    Abstract: 專業懷疑是審計專業之主要基石，其不僅是列入教科書與公報中之抽象理論概念，更是需要融入審計人員專業思考、查核規劃、執行程序與評估判斷中之實際作為，重要性無庸置疑。故審計教師之教學目標不僅要滿足觀念、知識的傳授與考試準備，更應包含培育學生養成專業懷疑能力，此種影響學生專業與決策行為之教學方法，可稱作影響力教學（Personal Impact Teaching），而「個案教學與寫作」正是一種能影響學生個人之重要教學方法。本文首先說明作者參與個案教學與寫作的各階段心得，接著以審計專業懷疑為例說明一般課堂講授的內容，與個案教學可能誘發的學生反應有何不同。並選擇十餘個與審計專業懷疑或會計財務相關的中英文教學個案，分為四項主題加以介紹，以降低有意嘗試個案教學者的蒐尋或摸索。
    Relation: 管理評論, Vol.38, No.1, pp.1-10
    Data Type: article
    Appears in Collections:[Department of Accounting] Periodical Articles

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