Research on the Teaching Reform of Auditing Based on the OBE Concept

In the context of the development of the New Liberal Arts and the pursuit of high-quality higher education, accounting curriculum reform is gradually shifting from knowledge-oriented teaching to competence-oriented and value-oriented education. As a core course in accounting programs, Auditing not only aims to cultivate students' professional judgment and ethical awareness but also undertakes the educational mission of fostering moral integrity. Guided by the concept of Outcome-Based Education (OBE) and from the perspective of curriculum-based ideological and political education, this study constructs a teaching system centered on learning outcomes. Through the reconstruction of teaching objectives, optimization of course content, innovation in teaching methods, and improvement of evaluation mechanisms, a course model characterized by the integration of moral cultivation and professional competence is developed. This model promotes the coordinated enhancement of students' comprehensive quality, innovative capability, and social responsibility.