A Study on Teaching Reform of the “Auditing" Course for Applied Undergraduate Accounting Programs Based on CDIO Principles

Hongmei Ren; Peiyu Zhai; Jinping Wang

doi:10.6918/

Authors

Hongmei Ren Applied Technology College of Soochow University, Suzhou 215325, P.R. China
Peiyu Zhai Applied Technology College of Soochow University, Suzhou 215325, P.R. China
Jinping Wang Applied Technology College of Soochow University, Suzhou 215325, P.R. China

DOI:

https://doi.org/10.6918/

Keywords:

Auditing; CDIO; Finance and accounting major; reform in education; practical personnel.

Abstract

Auditing is a core course for applied undergraduate majors such as accounting and financial management, which combines theoretical abstraction with practical application. With the continuous promotion of digital and intelligent transformation in the industry, the teaching methods of traditional audit courses have exposed obvious shortcomings in the cultivation goals of applied talents, especially in terms of course content, teaching mode, practical training, and assessment mechanism, which urgently need to be improved. This article starts from the perspective of single course education reform, introduces the CDIO engineering education framework, and constructs a project driven audit simulation course. The four stages logic of "conception → design → implementation → operation" is integrated into the entire process of audit business, and specific reform paths are proposed, including restructuring the teaching system, innovating teaching models, strengthening practical training systems, and optimizing assessment mechanisms. The aim is to bridge the gap between theory and practice, effectively enhance students' professional judgment and business execution ability.

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