Auditoria independente : os desafios da formação acadêmica

Abstract

The purpose of this article is to demonstAraBteS TinR aA sCumT marized way the trajectory traversed by students of accounting sciences, who wish to work in the audit area. To demonstrate the challenges and difficulties faced by students during their academic training. The study also analyzed the students' motivation to continue in a continuing education program, seeking new knowledge and adding values to their profession. The results show that higher education institutions should seek innovation, invest in better qualified teachers, bringing into the classroom what business societies really need, focusing on a more practical teaching and less theory. The compulsory nature of the continuing education program is valid, but at the same time there is a shortage of courses and good quality training. In relation to the theoretical part, the bibliographical and documentary research was used, the data collection was done through the application of a questionnaire to a group of 30 (thirty) students in the 3rd year of the accounting sciences course, and an interview with a in auditing.