A percepção dos profissionais de auditoria quanto ao ensino de auditoria contábil nos cursos de graduação em ciências contábeis do Brasil

AUTOR(ES)
DATA DE PUBLICAÇÃO

2008

RESUMO

The present work makes an analysis of the accounting auditor insight on teaching accounting auditor courses as science degree in Brazil through lifting of evidence to, know the methods and means of teaching used to discipline, and assess the present stage in its adoption or as specific discipline or as part of another subject, in the Brazilin Institutes of Bachelor of Science Accounting, and knowing the characteristics of programs and teachers about its application in Brazilin Institutes of Bachelor of Science Accounting. To implement this regard were consulted the coordinators, teachers and auditors through questionnaires sent by electronic mail. In the questionnaires sought to investigate on working hours, requirement or not the pre-requisites, distribution of programs content, universities qualifications, literature adopted, methodology of teaching applied. The population of 957 courses of Brazilin Institutes of Bachelor of Science Accounting, received answers to 165, which represents 17,24% of the universe searched, the search with the auditors returned to the responses of 265 questionnaires which represents 14,65% of searchable totally amount. A research also revealed that there are significant differences in points such as distribution content, the prerequisite requirement, professors experience looking forward audit between what is applied in practice and what is required by the labor market.

ASSUNTO(S)

educação contábil accounting sciences ciências contábeis currículo disciplina auditoria ciencias contabeis accounting education accountant issues résumé

ACESSO AO ARTIGO

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