人工智能背景下高校审计课程教学改革探究  

Research on the Teaching Reform of University Audit Course under the Background of Artificial Intelligence

作　　者：吴中山 Zhongshan Wu(Tongling University,Tongling,Anhui 244061)

机构地区：[1]铜陵学院,安徽铜陵244061

出　　处：《教育教学研究前沿》2025年第1期13-15,共3页Frontiers of Education and Teaching Research

基　　金：安徽省教育厅重点教学研究项目:数智时代财会人才需求与教育变革——基于应用型会计专业本科教育(2022jyxm1655)。

摘　　要：随着人工智能技术发展,审计行业正向智能审计转型,对高校审计人才培养提出新要求。本文分析了人工智能时代对审计人员知识、技能、沟通协作、职业道德及创新能力的需求,并指出高校审计课程教学在课程设置、教学方法、师资队伍及实践教学上的不足。基于此,提出改革建议:更新教学内容,融入人工智能元素;创新教学方法,提升教学效果;加强师资队伍建设;强化实践教学环节。旨在培养适应审计行业变革的优秀人才,为审计行业健康发展贡献力量。With the development of artificial intelligence technology,the audit industry is transitioning towards intelligent auditing,posing new demands on the cultivation of audit talents in universities.This paper analyzes the requirements of the AI era for auditors'knowledge,skills,communication and collaboration abilities,professional ethics,and innovation capabilities.It also points out deficiencies in university audit curriculum teaching in terms of course setting,teaching methods,faculty,and practical teaching.Based on this,reform suggestions are proposed:update teaching content by incorporating AI elements;innovate teaching methods to enhance teaching effectiveness;strengthen faculty construction;and intensify practical teaching sessions.The aim is to cultivate talents who can adapt to changes in the audit industry and contribute to its healthy development.

关 键 词：人工智能背景 高校审计课程 教学改革 

分 类 号：G642[文化科学—高等教育学]