随着生成式人工智能的广泛应用，智能审计已成为审计信息化领域的前沿研究方向与实践焦点。本文以生成式人工智能技术特性为基础，先探究其在审计教学中的应用价值，再重点开展生成式人工智能赋能智能审计创新人才培养的理论分析，明确该背景下人才培养的改革思路，进而提出相应的应用场景实践。研究立足生成式人工智能时代需求，从内外因素双维度构建理论分析框架，既为生成式人工智能在审计教育领域的应用提供支撑，也丰富了该技术应用场景下的人才培养改革研究。

With the widespread application of generative artificial intelligence, intelligent auditing has become a cutting-edge research direction and practical focus in the field of auditing information technology. This paper explores the application value of generative artificial intelligence technology in auditing education based on its characteristics, and then conducts a theoretical analysis of the training of innovative talents empowered by generative artificial intelligence in intelligent auditing. It clarifies the reform ideas for talent training in this context and proposes corresponding practical application scenarios. The research is based on the needs of the generative artificial intelligence era, constructing a theoretical analysis framework from both internal and external factors, which not only supports the application of generative artificial intelligence in the field of auditing education but also enriches the research on reforming talent training in the context of this technology.