ACCOUNTING COURSE IN BRAZILIAN FEDERAL UNIVERSITIES AND AUDITORSHIP: AN ANALYSIS OF CURRICULAR ASPECTS
Keywords:
Accounting Courses, Auditorship, Curricular aspects.
Abstract
Current research describes which auditorship aspects are analyzed in Accounting Courses in Brazilian federal universities. The descriptive research based on data quality investigated the programs of 24 undergraduate Accounting Courses. Data collection occurred during the second half of 2010 and sample results show that undergraduate Accounting courses in the federal universities of the mid-western region of Brazil comprise a higher number of disciplines linked to Auditorship in their curricula. The disciplines were called Auditorship I and II (50%) when studied during two half-year courses; Auditorship (43%) when given within a six-month term; Government Auditorship (26%); Public Auditorship and Fiscal Auditorship, each given in 10% of the course; Auditorship in Financial Markets; Private Auditorship; Auditorship of Taxes; Entrepreneur Auditorship; Practice in Auditorship and Contemporary Topics in Auditorship, each occurring in only one course. The most recurring subject matters were Basic Concepts in Auditorship (100%); Procedures and Techniques of Auditorship (92%); Reports in Auditorship and Types of Auditorship with 88% in each occurrence. The least recurring subject matters were Mistakes and Kickbacks (21%) and Practice in Auditorship (25%).
Published
2012-04-10
Section
Artigos Originais
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