Publicación:

Estrategias didácticas que fomentan el escepticismo profesional en los estudiantes de Contaduría Pública

Resumen

The investigative work presents as the main topic, the skepticism that according to the International Federation of Public Accountants (IFAC), is a mental attitude of questioning, that is, the accountant decides whether to do the right thing or not, whether he validates or not the evidence obtained, for the purpose of professional ethics and transparency in their profession which will be used to reinforce the skeptical conduct of future professionals. Methodologically a qualitative approach is used, seeing it from its scope as a case study, making it necessary to strengthen the research processes in students, guiding them in how to solve audit problems according to the evidence presented. Based on professional ethics and transparency, professional skepticism is classified as one of the three factors generating errors at the time of issuing a judgment or opinion on the audit exercised, in this order of ideas, Las universities are called to design strategies that tend to reinforce professional quality, so this research focuses on those that could be used to strengthen the skeptical behavior of future professionals.