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Competences of the auditor-accountant in the discharge profile. Case Technical University of Ambato, Ecuador

Abstract:

Higher Education Institutions are committed to training future professionals with appropriate skills, abilities and competences that allow them to perform effectively and efficiently their careers. Based on these considerations, this study aims at determining the relationship between the ethical component, the capabilities and the competences inherent to the training of the auditor-accountant. The study is based on a quantitative, descriptive, non-experimental and cross-sectional design. The main evidence explains a high correlation between the academic competences, the capacities and the values obtained during their studies as a training to face their labor fields.