Perception of the students of the course of accounting sciences and the specialization in skills and auditing about teaching and the labor market in auditing

Abstract

Purpose: This study aims to identify Universidade Federal do Rio Grande do Sul (UFRGS) Accounting Sciences (Group 1) and Specialization in Skills and Auditing (Group 2) students’ perception regarding teaching and content of auditing for preparation and insertion into the job market.
 Methodology: Quantitative, descriptive and survey research through a questionary application (open and closed questions) to students of the two courses, seeking to identify the groups’ characteristics and their understanding concerning teaching and learning methods from the audit discipline for the labor market.
 Results: It was verified that the majority of the two groups are in the labor market and that auditors intend to remain in this work area. As for the pedagogical practices, in the two groups stood out: "Exhibition Classroom"; "Classroom Discussions"; "Resolutions of Exercises"; and "Case Studies". Group 1 pointed out the aspects that need to be deepened: "Brazilian Accounting Standards", "Audit Planning", and "Practices in fraud detection", and for Group 2 these aspects are: "Legislation Applicable to Accounting Audit", "Audit Planning" and "Audit Execution". In relation to the sufficiency perception of discipline content to perform the function, 37% of Group 1 and 46.7% of Group 2 believe that it is insufficient and they are concerned with the impact on the activities’ development in the labor market. Still, as a motivation to study auditing, students claim that such knowledge is indispensable for the profession good performance in order to master accounting practice content in regard to legislation and auditing standards.
 Contributions of the Study: The results help courses’ responsible to propose improvements for course development, for the course itself and, consequently, for accounting professional.