Research on Virtual Simulation Experimental Teaching of Audit Decision-Making Based on Multi-Party Dynamic Games
DOI:
https://doi.org/10.6918/IJOSSER.202608_9(8).0002Keywords:
Multi-party dynamic games; Virtual simulation experiment; Audit decision-making; Experimental teaching.Abstract
To address the challenges of traditional audit experimental teaching, including limited access to real-world scenarios, high trial-and-error costs, long experimental cycles, and difficulties in presenting multi-party dynamic games, this study constructs a virtual simulation experiment course for audit decision-making based on multi-party dynamic games. The course takes a virtual enterprise operation environment as the carrier, integrates game theory in economics, process design incorporating industrial chain thinking, and experimental economics perspectives, and develops a virtual simulation experiment system covering the entire process of audit decision-making, comprehensive evaluation, and experimental report writing. By embedding artificial intelligence technologies such as DeepSeek, the course achieves deep integration between audit decision-making and intelligent assistance. The course adopts a blended online and offline teaching mode, supporting multi-role collaboration, simulation of multi-party dynamic games, human-computer interaction, and whole-process evaluation. It effectively enhances students' audit judgment, decision-making, and comprehensive practical capabilities, providing an innovative experimental teaching model for cultivating high-quality talents in finance and economics in the era of digital intelligence.
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