In the big data era

colleges and universities have put forward new requirements for training auditing talents

and have brought opportunities and challenges for the establishment of auditing practice teaching. However

there exists many problems in the process of coupling audit practice teaching with big data currently

such as the deviation of thinking mode and the lack of practice content and professional teachers. Institutions can strengthen the coupling between audit practice teaching and data through the following routes

so as to cultivate students’ thinking ability

innovate the content of practical teaching

improve professional teaching and strengthen the construction of teachers.