关键词: OBE能力导向, “双创”, “专创融合”, 教学创新, 创新方法, 审计

Abstract: Auditing is a important course in accounting and financial management education, as well as a challenging course for the certified public accountant exam in the process of student career development. The course theory is profound, the knowledge points are complex, and it is closely related to the early professional course knowledge system. Students generally have isolated professional theoretical knowledge in the early stage, passively accept learning, have limited thinking, and lack the practical work ability to translate theory into practice. Based on the OBE capability orientation, innovative methods and innovative thinking are integrated into professional teaching innovation research, effectively helping students build a knowledge system structure. Through analysis, reasoning, and logical thinking, active exploration and learning are carried out, and knowledge from various disciplines is flexibly applied, possessing professional abilities and professional qualities to engage in auditing work. The article aims to share the practice of integrating entrepreneurship and innovation into professional teaching reform by introducing the specific practice of auditing course teaching at Shandong University of Technology, in order to provide reference for the reform of entrepreneurship and innovation teaching.

Key words: OBE capability orientation, “Innovation and entrepreneurship”, “Integration of specialization and innovation”, Teaching innovation, Innovative methods, Audit