Abstract: Under the thrust of the dilemma of difficult employment and the pull of the government's support policies for entrepreneurship, more graduates begin to choose entrepreneurship. The employment and entrepreneurship of audit students show distinct characteristics. Entrepreneurship not only plays a role in the process of entrepreneurship, but also determines the career of individuals. This paper will combine the results of the survey, from the perspective of audit core values to further elaborate the path of entrepreneurial spirit cultivation of audit students.

Key words: Audit major, Entrepreneurial spirit, Audit Core Values