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.