Research on the Cultivation of Cross-Cultural Competence in International Auditing Talents in the Context of AI

Against the backdrop of artificial intelligence (AI), cultivating the cross-cultural competence of internationalized auditing professionals is of significant importance. This article explores the opportunities and challenges AI brings to international auditing work, analyzing the changes in cross-cultural scenarios and the resulting shifts in the cross-cultural competency requirements for auditing professionals. Building on this foundation, it constructs a cross-cultural competence cultivation system encompassing cultivation objectives and philosophies, curriculum system design, innovation in teaching methods and tools, and planning for practical teaching components. Furthermore, it proposes support mechanisms including diverse faculty composition, development of multi-source teaching resources, and precision assessment and continuous optimization. The research argues that through this systematic cultivation system and support mechanisms, the cross-cultural competence of internationalized auditing professionals can be effectively enhanced, enabling them to adapt to the demands of the auditing profession in the era of globalization and artificial intelligence.