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In the era of big data network, audit courses need to be effectively integrated with the OBE concept, so as to better optimize the structure of audit courses and reshape the system. The teaching design of the Audit Theory and Practice course, based on the concept of Big Data Network + OBE, begins with students’ expected learning outcomes. It involves reconstructing teaching content, reforming teaching methods, improving the course assessment system, and establishing a PDCA closed-loop control system for the teaching of Audit Theory and Practice. This approach aims to steadily enhance the effectiveness of audit course delivery and promote the dual improvement of students’ theoretical literacy in auditing and practical business capabilities.

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Integration of OBE Concept and Audit Course Teaching Design in the Era of Big Data Network

  • 会议论文

  • 发表日期：

    2025年

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  • Zhang Kan,
  • Liang Xin,
  • Liu Sishi

摘要

In the era of big data network, audit courses need to be effectively integrated with the OBE concept, so as to better optimize the structure of audit courses and reshape the system. The teaching design of the Audit Theory and Practice course, based on the concept of Big Data Network + OBE, begins with students’ expected learning outcomes. It involves reconstructing teaching content, reforming teaching methods, improving the course assessment system, and establishing a PDCA closed-loop control system for the teaching of Audit Theory and Practice. This approach aims to steadily enhance the effectiveness of audit course delivery and promote the dual improvement of students’ theoretical literacy in auditing and practical business capabilities.