Research on the Cultivation Path of Practical Innovation Ability for Master of Audit under the Background of “Internationalization + Digital Intelligence”

随着国际化的持续推进和数智技术的广泛运用，社会对兼具有国际化素养和数智化能力的复合型审计人才需求与日俱增。如何培养“国际化 + 数智化”审计复合型人才是当代高校的重要任务。本文以实践创新能力为切入点，在分析当前审计硕士人才培养的现状基础上，结合四川外国语大学实践，提出了“三平台 + 四模块”的审计硕士实践创新能力课程体系。With the continuous advancement of internationalization and the extensive application of digital intelligence technologies, the social demand for compound audit talents with both international literacy and digital intelligence capabilities has been increasing. How to cultivate “internationalization + digital intelligence” compound audit talents has become an important task for contemporary universities. Taking practical innovation ability as the breakthrough point, this paper analyzes the current status of master of audit talent cultivation, and combines the practice of Sichuan International Studies University to propose a curriculum system for cultivating practical innovation ability of master of audit, namely the “Three Platforms + Four Modules” system.