GOMEZ QUINTANA, Irisdany; MENA LORENZO, Juan Alberto    GAMEZ IGLESIAS, Ariel. Professional problems in the audit subject: a methodology for their determination. []. , 19, 91, pp. 286-295.   30--2023. ISSN 1990-8644.

The research arises by recognizing the existing insufficiencies in the teaching-learning process of the Audit subject, which indicate the need to enhance this process and with it, the determination of the professional problems that are manifested in it, with the purpose of raising the quality of the training of future teachers of Technical and Professional Education. The essential objective was aimed at developing a methodology for the determination of professional problems that allow the adequate conception of the teaching-learning process of the Auditing subject, in the formation of the Bachelor of Education. Economics, belonging to the University of Pinar del Río "Hermanos Saiz Montes de Oca". It is structured in stages, with its objective and methodological procedure, which guides teachers and instructor specialists, how to determine the professional problems of the aforementioned subject, from the integration University-polytechnic school-production and services entity. The use of theoretical, empirical and statistical methods allowed to characterize, develop and delve into the essential particularities of the identified research object. The practical validation of the proposal was submitted to the criteria of users, whose results allowed us to verify that the methodology constitutes a feasible way to solve the identified problem.

: Methodology; Audit; Professional problems.

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