Smart auditing has evolved from big data auditing,transforming not only the tools and methods of audit-ing 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 con-tent 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.
维普
万方数据