The formation of the auditor professional competence and its repercussion in the development of society

Abstract

The graduated students from the Major in Finance and Accounting, in their performance as auditor, show  insufficiencies in their professional competence, which affect the need to decrease the social problems related to the prevention of indiscipline actions, illegalities and of administrative corruption that hold back the development of society. The present research was aimed at the assessment of the impact of the formation of such competence in students from the aforementioned specialty, from the relationship subject-object, as an essential element in the formation of the professional competence process, which constitutes an essential theoretical referent to achieve such aspirations, at the time it represented a need to contribute training a competent professional that the Cuban universities are demanding. It was conceived from the application of the following methods: analysis-synthesis, induction-deduction, as well as the revision of documents that allowed deepening on the social problem, its causes and possible solution. Along with the development of the research was analyzed that the relationship subject-object is essential to help form the needed professional competence to audit efficiently, with professionalism and quality.