Abstract

The cultivation of professional master's degree is different from the cultivation of academic master's degree. The cultivation goal of professional master's degree is to improve the professional ability of professional master's degree as much as possible. This article takes "Chinese Certified Public Accountants Auditing Standard No. 1323- Related Parties" as an example to introduce how mentors guide students from multiple perspectives, cultivate students to be guided by professional needs, focus on practical ability cultivation, possess the professional qualities required for engaging in the auditing profession, possess knowledge and skills in systematic auditing and related fields, have good comprehensive qualities and adaptability, strong professional judgment ability and problem-solving ability.

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