Research and exploration on the learning of flipped classroom in auditing
审计翻转课堂的学习探讨与研究

摘要

审计学科是学生普遍认为比较难的一个学科，理论晦涩难懂，知识点繁多，除了以上两点，审计案例还存在复杂多变的情况，因此，审计学科是一门理论深度深，知识面广度广，复杂难学的一门应用型学科。基于这个特点，对审计学的教学也提出了较高的要求。在实践教学中，有一种方法是翻转课堂教学法。本文旨在研究翻转课堂教学方法在审计学习中的探讨与研究，通过探讨与研究梳理出翻转课堂的方法路径、实践价值以及理论意义。

Abstract

The discipline of auditing is generally considered challenging by students, characterized by abstruse theories and numerous knowledge points. Beyond these two aspects, auditing cases also present complex and variable scenarios, making auditing a deeply theoretical, broad-ranging, and intricate applied discipline. Given these characteristics, higher demands are placed on auditing pedagogy. In practical teaching, one notable approach is the flipped classroom method. This paper aims to explore and study the application of the flipped classroom teaching method in auditing education, delineating its methodological pathways, practical value, and theoretical significance through systematic investigation.