Analysis of AI-Empowered "New Liberal Arts + OBE" Teaching in Auditing Courses

Abstract

In light of the requirements of The Times for new liberal arts to serve national strategies and social development, undergraduate courses in auditing have long faced "four difficult problems": the difficulty in effectively crossing the knowledge barriers of related disciplines, the difficulty in deeply integrating ideological and political education with professional courses, the difficulty in truly constructing practical teaching case scenarios, and the difficulty in implementing output-oriented education (OBE) throughout the entire process. It has severely restricted the effectiveness and advancement of the "new liberal arts +OBE" teaching. This paper explores the deep reform and reconstruction of modern AI-enabled auditing course teaching and constructs the "one two three four" "new liberal arts +OBE" teaching model of auditing course. In terms of teaching concepts, achieve "new liberal arts +OBE" leading the way; In terms of teaching methods, achieve empowerment through the "two-wheel drive" of teachers, students and large AI models; In terms of teaching content, achieve the integration of disciplinary connections and the convergence of ideological and political education in courses and practical cases in new liberal arts teaching; In terms of teaching methods, achieve "four-way integration" throughout the OBE process. Make full use of large AI models, implement individualized teaching and closed-loop continuous improvement of OBE, enhance the quality of teaching output of the auditing course, ensure that the course teaching ADAPTS to the evolution of the new liberal arts era, and cultivate top-notch talents in modern economic management.