Research on the Talent Cultivation Path of Digital and Intelligent Auditing under the OBE Concept

DOI: https://doi.org/10.62517/jnse.202617401

Author(s)

Shiran Shi

Affiliation(s)

Xi'an Innovation College of Yan'an University, Xi'an, Shaanxi, China

Abstract

The era of digital intelligence has prompted the transformation and upgrading of audit talent skill standards. The cultivation of digital audit talents needs to follow the OBE (Outcome-Based Education) concept, reverse-engineering the training path based on job competency standards. On this basis, this study optimizes the digital audit talent cultivation framework, proposing an application-oriented talent training path and a hierarchical optimization strategy that take auditing practical application ability as the core foundation and digital interdisciplinary collaboration as a key approach. The aim is to enhance the cultivation of audit talents in universities and provide multi-skilled talent support for the digital transformation of the auditing industry.

Keywords

Digital and Intelligent Auditing; Interdisciplinary Collaboration; OBE Concept; Four-Dimensional Framework; Progressive Cultivation

References

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