The most prominent problem in undergraduate audit major construction is that the guiding ideology of major construction is not clear. This paper discusses two important issues, one is the discipline orientation of audit major construction, and the other is the caliber of audit personnel training. With regard to the discipline orientation of the major construction of auditing, auditing cannot be located as a branch of accounting, auditing cannot be located in the second-level discipline to which the first-tier discipline belongs to business administration, auditing is an independent first-level discipline. Audit has the nature of cross-discipline, but have more attribute of management, so the audit major should carry out the construction of audit major with the orientation of independent first-level discipline under management. With regard to the caliber of audit personnel training, one is to train audit talents for a certain kind of audit institutions, which essentially embodies the major construction idea of "orientation", and the other is to train audit talents for all kinds of audit institutions, in essence, it embodies the major construction idea of "wide caliber". Although the two orientations have their own advantages and disadvantages, generally speaking, the author advocates the major construction thought of "wide caliber". |