A percepção dos auditores sobre o perfil do trainee de auditoria

Abstract

There are many performing fields for students and early graduates from Account Science, and between the many areas there is the Free Auditing whom inspects the internal control to verify the accuracy of account proceedings of the audited company, and after give out a point. To execute auditing jobs is required from the specialized companies to raise teams with employees of several hierarchical levels, like: associate, manager, auditing supervisor, senior, middle, assistant (junior) and trainee. People interested in this career will begin as trainee and could be gradually promoted in the organization chart. So, this paper aims to identify the auditor perception about the auditing trainee employee profile. To this, were made bibliographic and field researches, applying surveys, to verify the opinion about the subject-matter. The research results confirm that the trainee profile if filled with several characteristics, abilities, skills and knowledges; and when the applicant seeks to develop and enhance that features enable him to excel over other in a selection process. Therefore, ahead this results, is expected to this paper to help appliance and divulgation of the auditing trainee profile, aiming incite the students and early graduates to join this so desired area of accounting.