智慧审计背景下审计学课程改革路径研究

Research on the Reform Path of the Auditing Curriculum under the Background of Smart Auditing

智慧审计在大数据审计的基础上演变而来,它不仅改变了审计的工具和方法,也重新定义了审计人员所需的技能和知识。该文概述了智慧审计的核心概念和技术特点,指出了智慧审计背景下当前审计学课程在内容和教学方法上存在的不足,并提出了相应的改革建议,旨在促进审计教育与行业实践的紧密结合,为培养新时代的审计人才提供理论和实践的支持。

Smart auditing has evolved from big data auditing,transforming not only the tools and methods of auditing but also redefining the skills and knowledge required of auditors.This paper outlines the core concepts and technical features of smart auditing,identifies the deficiencies in the current Auditing curriculum in terms of content and teaching methods under the context of smart auditing,and proposes corresponding reform suggestions.The aim is to promote a close integration between audit education and industry practice,providing theoretical and practical support for cultivating audit talents for the new era.