Formação do auditor nas instituições de ensino superior e a capacitação profissional nas firmas de auditoria

Resumo

This study aimed to diagnose the characteristics of the teaching of audit in Accounting’s course of Institutions of Higher Education of Goiânia and Aparecida de Goiania, comparing it with the requirements of large audit firms, which are part of so-called Big Four, in training of its auditors. We observed the programmatic contents, the academic qualification and experience of teachers, defined workloads and suggested bibliographies in the courses. Regarding to the questionnaires sent to the four major audit firms, the two responses were received. Among the 12 colleges that have the course in Accounting, with classroom teaching and classes formed, nine responded to requests for information. The research revealed a lack of experience in auditing of some teachers, while, in the opinion of managers, it is extremely important in the teaching discipline. The study also showed the important role of international standards on auditing in its teaching (still according to the managers of companies), which despite its content, in most cases are present in the form of topics in the programmatic contents of the subjects, not there are direct citation of technical and personal standards of auditor.

Descrição

Palavras-chave

Ensino de auditoria, Teaching audit, Formação profissional, Training, Education

Citação

MACHADO, Lúcio de Souza; GUERRA, Fernanda Miranda; MACHADO, Michele Rílany Rodrigues. Formação do auditor nas instituições de ensino superior e a capacitação profissional nas firmas de auditoria. Revista de Contabilidade da UFBA, Salvador, v. 8, n. 1, p. 4-20, jan./abr. 2014.