JCERJournal of Contemporary Educational Research2208-84662208-8474Bio-Byword Scientific Publishing Pty. Ltd.10.26689/jcer.v5i4.2091Articlehttps://artdesignp.com/journal/JCER/5/4/10.26689/jcer.v5i4.2091WangZhihua2021542021-05-06This article analyzes the areas that need to be improved in audit teaching from the perspective of big data, uses SWOT analysis to construct a SWOT matrix of big data audit teaching, points out the advantages, opportunities, risks and threats of audit teaching, clarifies the purpose of audit teaching, enriches and perfects the big data Data audit teaching theory promotes the development of higher education auditing profession.