Perfecționarea practicilor de predare a auditului financiar în instituțiile de învățământ superior

Abstract

Currently, the scientific community is discussing the practical aspects of teaching students such a discipline as auditing. Many scientists believe that auditing is based on a philosophy etablished on logic. Therefore, education should provide students with an understanding of the cognitive processes underlying professional judgment and skepticism of auditors, allowing them to identify significant misstatements in financial statements, including those related to economic crimes. In the teaching process, emphasis should be placed on socio-cultural learning, which will form students into specialists with social competence and creative thinking, which will allow them to contribute to the development and improvement of auditing practice. The author, analyzing the world practice in the field of teaching such a discipline as financial auditing, based on the personal practice of a teacher and a practicing auditor, comes to the conclusion which practical skills will help students—future auditors—when conducting financial statement audits. CZU: 378.147:657.6; JEL: А23, М42