A expectativa dos discentes em ciências contábeis e a realidade do mercado de trabalho: um enfoque na auditoria

Abstract

An accountant is one who is familiar with the records, books and accounting records of an organization. As a main character, the auditor is responsible for evaluating the internal controls or accounts of an organization to form an opinion and communicate it to the relevant parties. The current qualitative and quantitative analyzes empirically investigate the perceptions of 102 graduates of the Accounting Sciences Course on their perceptions of the accountant auditor and the accounting professional. The general objective of the study is to assess the expectations of the participants in relation to business and the economy and the reality of the labor market, mainly accounting professionals and auditors. The specific objectives of the study are: to recognize the reality of opportunities, needs and requirements of the auditor's job market. As a result, it was observed that most students value the development of their skills and the factors that motivated them to choose the course were “acquiring knowledge” and opportunities in the job market with the intention of being successful professionals, whether in the auditing or accountant with satisfactory remuneration.