The role of higher education in accounting in the process of professional training in the field of auditing

Higher accounting education offers secure opportunities for professional training in auditing. The auditor is the person who provides a qualified opinion on the presentation of information in financial statements, therefore the knowledge gained in accounting is essential to obtain a professional qualification in this field. The results of this paper deal with the requirements of audit training in accordance with the current legislative and regulatory framework. The study facilitates the perception of current requirements for entry into the profession based on the investigation of the role of higher accounting education in auditing education.