In the digital-intelligent era, emerging technologies like big data and block chain have revolutionized auditing, demanding talents with interdisciplinary competencies. Focusing on application-oriented undergraduate auditing programs, this study integrates Interdisciplinary Education Theory, Constructivist Learning Theory, and Human Capital Theory. Based on interviews with 22 experts and surveys of 52 teachers and 198 students from 12 universities, it identifies dilemmas including outdated concepts, low curriculum integration, weak faculty, and insufficient practical resources. A training model featuring interdisciplinary curriculum integration, industry-education collaboration, and faculty co-construction is proposed, validated by Mianyang Teachers’ College’s successful practice. This research provides theoretical and practical guidance for optimizing auditing talent training in application-oriented universities.
Wang et al. (Fri,) studied this question.
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