当前，随着政治环境、经济环境的不断变化，高职院校会计专业审计实务课程教学在一定程度上难以与审计课程应用性强的特点相适应，进而与应用型人才培养目标相违背，与预期效果相比，实际教学效果存在较大的差距。本文通过对高职高专审计实务课程教学中存在的问题进行分析，同时提出相应的改革措施，进而在一定程度上为高职院校审计实务课程教学改革提供参考依据。%At present, with the changes of political environment and economic environment, it seems difficult for audit practice teaching of accounting professional in higher vocational colleges to consistent with audit course's characteristic of strong applicability, thus contrary to the goal of applied talents cultivation. Compared with the expected results, there is a big gap between the actual teaching effects. Analyzing the problems existed in audit practice teaching in higher vocational colleges; this paper puts forward the corresponding reform measures, aims to provide reference for the teaching reform of auditing practice curriculum in higher vocational colleges.
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