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.