面向数字供应链与电商业务的《审计实务》案例教学模式构建

Constructing a Case-Based Teaching Model for the Course “Auditing Practice” in the Context of Digital Supply Chains and E-Commerce Business

摘要: 数字供应链与电子商务的发展改变了企业交易方式和审计证据形态，也对审计人才的数字化取证、风险识别与职业判断能力提出更高要求。针对《审计实务》课程案例业务场景单一、案例教学易退化为结论讲授、数字工具与审计任务脱节、校企资源难以转化为课程案例四类现实困境，本文以设计研究法为方法论，以数字供应链和电商业务为情境载体，确立“业务场景是审计对象、数字审计是方法手段、职业判断是能力目标”的教学逻辑，构建“场景导入–任务驱动–数据取证–判断论证–成果输出”五环节案例教学模式，围绕农村电商销售、农产品供应链、平台资金结算与县域供应链协同开发分层递进案例，以数字工具、校企双导师和过程评价保障运行。

Abstract: The development of digital supply chains and e-commerce has transformed the ways in which enterprises conduct transactions and the forms in which audit evidence exists, and has also placed higher demands on auditing professionals’ competencies in digital evidence collection, risk identification, and professional judgment. In view of the four practical dilemmas in the Auditing Practice course—namely, limited diversity of case business scenarios, case teaching that easily degenerates into explaining conclusions, disconnection between digital tools and audit tasks, and difficulties in converting university-enterprise resources into teaching materials—this paper adopts design-based research as its methodology, takes digital supply chains and e-commerce business as the contextual vehicle and establishes a teaching logic in which business scenarios serve as the audit object, digital auditing as the methodological means, and professional judgment as the competency goal. On this basis, it constructs a five-stage case-based teaching model of scenario introduction - task-driven learning - data-based evidence collection - judgment and argumentation - outcome output, centering on layered and progressive cases involving rural e-commerce sales, agricultural product supply chains, platform-based fund settlement, and county-level supply chain collaborative development. The model’s implementation is supported by digital tools, dual mentors from universities and enterprises, and process-oriented evaluation, thereby shifting the course from rule-based lecturing toward training in professional judgment grounded in data and evidence.