Construction of Audit Virtual Simulation Teaching and Training System Based on Unity 3D

In recent years, with the continuous development of virtual simulation technology, its application in the field of education has become increasingly widespread. Traditional audit teaching lacks practice, and students can only learn in the form of theoretical courses without a deep understanding. The aim of this study is to design and implement an audit virtual simulation teaching and training system based on Unity 3D, to enhance students' understanding of audit courses. At the same time, the system will combine advanced virtual reality technology to provide students with an almost realistic auditing environment, allowing them to interact and experience immersive learning in a virtual scene that is close to reality, and complete the process of auditing verification. In the design process, at first, the Unity theoretical knowledge required for the design scenario is primarily analyzed. Then, the content of each learning stage in the audit course is described. Supported by Unity 3D, the advantages and technical system of the system are studied, and the process from scene modeling, scene interaction, UI design, data integration to testing the application is completed, proving the effectiveness of the system development. Finally, an explanation is provided on how to optimize the system from which aspects. This system provides strong support for improving the teaching level of auditing majors and promoting the application of virtual simulation technology in higher education.