摘要
以互联网为背景的云计算正在深刻影响着经济的运行模式,也因此逐渐改变着传统的审计模式。以云计算为基础的云审计正在成为审计业务发展的新趋势,这种变化使得学校的审计专业教学必须进行改革与创新来适应新的审计形势,建立与云审计相适应的审计教学体系。在介绍云计算技术对审计的影响及云计算背景下社会对审计人才需求的基础上,分析了云计算背景下传统审计教学存在的问题,进而提出对审计专业教学进行改革和创新的建议,希望能够培养出更多符合云审计时代需求的优秀人才。
Cloud computing has profoundly influenced the operation mode of the national economy,and gradually changed the traditional audit mode. Cloud audit based on cloud computing is becoming a new trend of the development of audit business. This change makes it necessary to reform and innovate the teaching of audit in schools to adapt to the new audit situation and to establish an audit teaching system suitable for cloud audit.Having introduced the impact of cloud computing technology on audit and the needs for audit talents under the background of cloud computing,this paper analyzes the traditional auditing teaching and puts forward some suggestions to reform the audit major teaching in order to develop more excellent talents.
引文
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