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- Title
COMPETÊNCIAS EXIGIDAS NOS PRIMEIROS ANOS DA CARREIRA DE AUDITORIA EM UMA BIG FOUR.
- Authors
Nilson Coelho, Gabriel; de Cássia Correa Pepinelli Camargo, Rita; Haendchen Dutra, Marcelo; Murilo Petri, Sérgio
- Abstract
The objective of this study is to identify the necessary skills in the perception of the audit professional for the execution of the work in the first years of the professional career. In order to investigate the required competencies of the audit professional in the first years of the career, the selected technical procedure was the survey, and the sample of the study was composed by professionals working in a Big Four audit firm. A total of 62 questionnaires were sent and 41 responses were obtained, representing a rate of return of 66.12%. Among the skills used in the questionnaire, thirteen were extracted from the study by Cardoso (2006) and six from Camargo's study (2012). Data analysis was performed using descriptive statistics such as percentages and averages. In addition to the descriptive statistics, a non-parametric test (Mann-Whitney U test) was used for mean difference. The results showed that, from the skills analyzed, the knowledge of "Accounting and Finance", "Professional Update", "Integrity and Confidence", "Attendance", "Communication", "Listen effectively" and "Teamwork", four (Likert five-point scale). Among these, the "Teamwork" and "Attendance" skills demonstrate that beginners in the career have their required interpersonal skills, be it with co-workers or audited clients. It is considered that the contribution of the study lies in the fact of empirically identifying the skills required of audit professionals in the early years of the career, which can serve as a basis for students wishing to pursue the profession.
- Publication
RACE- Revista de Administraçâo, Contabilidade e Economia, 2018, Vol 17, Issue 1, p151
- ISSN
2179-4936
- Publication type
Article
- DOI
10.18593/race.v17i1.15168