关键词: 工作流程, 审计实务, 仿真

Abstract: Based on the learning situation of accounting students in higher vocational colleges, combined with the characteristics of audit work and the practical experience of the teaching reform of Audit Practice, this paper expounds the current situation of more case teaching, less situational teaching and less double-quality teachers with audit work experience in the teaching of Audit Practice. It also analyzes the large amount of basic information, complex work and higher requirement of technology involved in audit work, those leads to the incomplete reform of audit teaching materials, teaching mode to be innovated, and teachers' practical experience to be improved. It is proposed to oriented by audit workflow, reconstruct the course content of Audit Practice with the goal of training students to have the professional knowledge and operation skills needed by assistant auditors, increase the opportunities of teaching teachers' on-the-job training to improve the practice teaching ability.

Key words: Workflow, Audit Practice, Simulation