Habilidades Desarrolladas En La Enseñanza De La Auditoría Por Los Estudiantes de Contaduría Pública de la Universidad Antonio Nariño Sede Neiva

Abstract

Article product of the research that addresses the skills developed in the teaching of auditing in the courses oriented by the public accounting program from the sixth semester, of the Antonio Nariño University, Neiva a line of training in auditing is extended wi . Since, th scope to the financial, information technology, tax auditing and forensic others, Tobon (2012), areas . Theoretical references are used among Martinez Cejas, Rueda Manzano, Cayo courses, the teachings of higher Education Lema, & Villa Andrade (2019). The today are considered, as well as the challenges that must be faced and in the particular field of the public accountant, the relevance of acquiring skills of the auditing role within the education and practice of the profession . The methodology used is mi xed descriptive with convenience sampling, in which the most academically outstanding students of the sixt h, seventh, eighth and ninth semesters of the Public Accounting program of the Antonio Nariño University ,Neiva were selected, who responded to a survey, which allows reaching the conclusión that the study plans are designed in such a way that it contemplates the developmen of skills and/or competencies t in the dimensions of Being, Knowing and Doing, however, the extramural work developed by each future professional in the exercise of their personal growth and work performance is essential