The Process of Teaching-Learning of the subject Audit and their professional problems. Exploratory study/El Proceso de Enseñanza-Aprendizaje de la asignatura Auditoría y sus problemas profesionales. Estudio exploratorio

Abstract

In the article an important problem is approached for the formation of Graduates in Education. Economy, related with the Process of Teaching-Learning of the subject Audit. In such a sense he sought to be carried out an approach, through an exploratory theoretical study, to the essential aspects of the one referred process, related with the professional problems that characterize their object, necessary in function of guaranteeing the learning of the contents for the Graduates in Education. Economy of the Pinar del Río University "Hermanos Saíz Montes de Oca". The investigation followed a qualitative focus; the necessary information to give answer to the objective was gathered starting from the bibliographical revision, picking up information of results theoretical precedents. Other theoretical methods were also used as the analytic-synthetic and inductive-deductive that they were very useful in the study, interpretation and elaboration of the final results. As a result it was possible to carry out the exploration achieving the approach foreseen to the essential elements of the studied process and the characteristic professional problems of their object.