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Discussion on the three hybrid teaching mode of “SPOC + Classroom + virtual simulation experiment” in undergraduate Auditing Course -- take the accounting major of Yunnan University as an example

Junsong Jiang , Zhi Qiao , juanfeng li

Abstract


under the background of using information technology to realize education modernization, Promoting the hybrid teaching
of audit course for undergraduate accounting major in Colleges and universities is the inevitable requirement to adapt to the teaching
reform of digital intelligence talent cultivation. Taking the accounting major of Yunnan University as an example, this paper summarizes
the advantages of online and offl ine hybrid teaching through questionnaire survey, and points out that the current online and offl ine hybrid
teaching is still limited by the lack of audit supervision scenes for students to learn how to implement audit supervision procedures, which
makes it diffi cult for students to understand and master the practical operation related to the substantive procedures of audit supervision.
In view of this audit teaching problem, the “three hybrid” teaching mode is constructed, including “pre class design: SPOC online course
resource utilization, modifi cation, update and supplement”, “in class design: virtual simulation experiment teaching integrated into offl ine
classroom teaching” and “after class design: course performance evaluation, teaching eff ect evaluation and teaching research”.

Keywords


accounting; Blended teaching; Virtual simulation experiment; Three hybrid teaching mode

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References


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DOI: http://dx.doi.org/10.18686/modern-management-forum.v7i4.8053

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