Introduction Against the backdrop of rapid advances in digital technology, the auditing industry has an increasing demand for interdisciplinary talents. However, current digital-intelligent auditing courses in higher education face prominent problems, including fragmented content, poor connection between modules, and unclear relationships among knowledge points. To address these challenges, this study introduces knowledge graph technology into the construction of an auditing curriculum system. Methods This study clarifies the core principles of curriculum development and proposes a complete construction path covering four dimensions: knowledge graph building, scope control, learner participation, and dynamic maintenance. On this basis, the study further optimizes curriculum content, restructures the curriculum system, innovates teaching methods, and strengthens practical teaching. In addition, a controlled teaching experiment was conducted among auditing majors in a university to evaluate the effectiveness of the proposed approach. Results The results show that the class using the knowledge graph displays significant improvements in learning efficiency, academic performance, practical operational ability, and autonomous learning behavior. Discussion This study demonstrates that knowledge graph-based curriculum design can effectively integrate interdisciplinary content, rationalize teaching logic, and improve learning effectiveness. It can provide a referable implementation model and practical evidence for the reform of digital-intelligent auditing courses in colleges and universities.
Chen et al. (Tue,) studied this question.