Introduction Rapid advances in digital technology have significantly increased the auditing industry's demand for interdisciplinary talent. However, current digital-intelligent auditing courses in higher education still face prominent challenges, including fragmented content, weak connections between modules, and unclear relationships among knowledge points. To address these issues, this study introduces knowledge graph technology into the construction of an auditing curriculum system. Method This study first clarifies the core principles of curriculum development and proposes a systematic construction path from four dimensions: knowledge graph building, scope control, learner participation, and dynamic maintenance. Based on this framework, the curriculum content was optimized, the curriculum system was restructured, teaching methods were innovated, and practical teaching was strengthened. In addition, a controlled teaching experiment was conducted among auditing majors at a university to evaluate the effectiveness of the proposed approach. Results The results show that the class adopting the knowledge graph-based curriculum achieved significant improvements in learning efficiency, academic performance, practical operational ability, and autonomous learning behavior compared with the class using the conventional approach. Discussion These findings indicate that knowledge graph-based curriculum design can effectively integrate interdisciplinary content, rationalize teaching logic, and enhance learning outcomes. This study provides a referable implementation model and practical evidence for the reform of digital-intelligent auditing courses in colleges and universities.
Ren et al. (2026) studied this question.