Implementación del estándar internacional de educación en auditoría y aseguramiento -IES 2 y 8, IFAC 2017- en algunos syllabus de auditoría.

Abstract

This paper examines the relationship between the International Standards of Education (HEI) on Audit and Assurance with the content of the Audit study programs. This is developed in three stages: 1) the research advances on international education studies are characterized in their application and discussion, 2) the International Education Standards (HEI) are characterized with emphasis on the areas of competence, learning outcomes related to Audit and assurance (IAESB - IFAC, 2008 and 2017), and 3); The coincidence relations between IES 2 and 8 are presented in relation to the Audit and assurance with the content of the audit program of 5 public accounting programs (Agustiniana University, Externado University, Libertadores University, New Granada Military University and University San Buenaventura) offered in Bogotá. This analysis is structured from the following components: technical skills, professional skills, values, attitude and ethics; Its development involves the use of instruments that allow the categories of the standard to be associated with the content of the curriculum that are related to the competences and learning outcomes.