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AI背景下国际化审计人才跨文化能力培养研究

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

Education Study / 2025,7(7): 808-818 / 2025-08-04 13 5

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• Authors: 司马周¹ 黄晓赟²
• Information:

  1．南京审计大学文学院，南京；
  2．南京审计大学高教所，南京

• Keywords:
  Artificial Intelligence (AI); Internationalized auditing professionals; Cross-cultural competence; Cultivation system; Support mechanisms
  人工智能; 国际化审计人才; 跨文化能力; 培养体系; 保障机制
• Abstract: 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. 在人工智能（AI）背景下，国际化审计人才的跨文化能力培养具有重要意义。本文探讨了人工智能对国际化审计工作带来的机遇与挑战，分析了跨文化场景的变化以及对审计人才跨文化能力要求的转变。在此基础上，构建了涵盖培养目标与理念、课程体系设计、教学方法与手段创新以及实践教学环节规划的跨文化能力培养体系，并提出了多元师资构建、多元教学资源建设和精准评估与持续优化的保障机制。研究认为，通过系统化的培养体系和保障机制，能够有效提升国际化审计人才的跨文化能力，以适应全球化和人工智能时代的审计行业需求。
• DOI: https://doi.org/10.35534/es. 0707153
• Cite: 司马周，黄晓赟．AI背景下国际化审计人才跨文化能力培养研究［J］．教育研讨，2025，7（7）：808-818．