Research on AI Empowerment Audit Professional Graduate Tutor Digital Literacy Promotion Strategy

Abstract

Artificial intelligence is reshaping auditing practices and talent demands, necessitating enhanced digital literacy among graduate supervisors who train future professionals. This study constructs a digital literacy assessment framework for audit supervisors by integrating China’s Teacher Digital Literacy standards and UNESCO’s Teacher AI Competency Framework, covering five dimensions: digital awareness, technical knowledge and skills, digital application, social responsibility and ethics, and professional development. A survey of 146 master’s supervisors nationwide reveals a moderately high overall literacy level (mean = 3.46/5), yet with marked intradimensional variation: ethics and responsibility score highest (4.16), whereas digital application (2.86) and technical skills (3.16) remain notably deficient. Significant disparities emerge across age groups, academic backgrounds, and training experiences, with supervisors aged 56+ and those from accounting backgrounds facing the most acute challenges. Three core problems are identified: skill gaps, theorypractice disconnects, and training supplydemand mismatches. In response, the study proposes a threepronged improvement strategy—restructuring institutional support, fostering supervisordriven selfdevelopment, and leveraging AIpowered ecosystem empowerment. This framework offers both theoretical underpinnings and practical guidance for the digital transformation of auditing education.