El proceso de enseñanza-aprendizaje de la asignatura Auditoría desde la derivación gradual de problemas profesionales

The article shows the existing shortcomings in the teaching-learning process of the Auditing subject, which indicate the need to enhance it from the gradual derivation 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. In this sense, its objective is to characterize the current state of the teaching-learning process of the Audit subject from the gradual derivation of professional problems by subsystems or organizational levels. A dialectical-materialist approach was followed, accompanied by theoretical methods such as: historical-logical, analysis and synthesis, induction and deduction; empirical methods such as: documentary analysis, classroom observation, interview, survey; and statistical methods for information processing and, finally, the methodological triangulation technique to cross-reference information and to determine the main regularities. As a result, it was possible to systematize the process under study, which is summarized in the operational definition of the variable teaching-learning process of the subject Audit from the gradual derivation of professional problems, with its dimensions and indicators, which allowed the characterization of its current state. The results obtained show the urgent need to rethink the preparation, execution and evaluation of the teaching-learning process of the subject Audit from the gradual derivation of professional problems at each of the organizational levels, so that these, with the help of methodological work, reach the classroom in the form of invariants of the professional content.