The Curriculum Reform of Auditing Theory Based on Research-Based Learning

Study of auditing theory is the course integrating theory and practice. Formal teaching ideas and methods are far from meeting the needs of social economy environment for the auditing theory. As a result, universities training accounting human resources nowadays focus on spreading Research-Based Learning, improving students' innovation ability and practical ability. The discourse elaborates the significance of Research-Based Learning and as to problems show in class in recent years, puts forward ideas and makes some helpful researches for problems of Research-Based Learning in the study of auditing theory.