Discussion on Teaching Reform of the Auditing Major in the Era of Artificial Intelligence

Abstract

 With the development of generative artificial intelligence (AI) technologies, traditional audit is undergoing profound transformations, posing new requirements for the knowledge structure and competency qualities of auditing talent. Recently undergraduate auditing education faces pain points such as lagging curriculum systems, disconnected practical teaching, and insufficient digital literacy among faculty, making it difficult to adapt to new auditing demands. This paper redefines the training objectives for undergraduate auditing talent in the AI era. From four dimensions—reconstructing the "Audit + AI" curriculum system, innovating human-machine collaborative teaching models, building industry-education integrated practice platforms, and strengthening digital ethics education—it systematically proposes implementation pathways for the digital and intelligent reform of the auditing major. The aim is to cultivate composite applied talents who possess digital thinking, master intelligent tools, and adhere to professional bottom lines.