Professional strategies that promote skepticism in ULA - NURR public accounting students

The objective of this research was to identify the professional strategies that give rise to skepticism, promoted by the Public Accounting professors of the ULA-NURR. Conducted by the theoretical postulates exposed by: Viloria (2013), NIA 200 (IAASB, 2013a), NIA 240 (IAASB, 2013b), NIA 500 (IAASB, 2013c), Martinez et al (2010), Nelson (2009). The research route was determined through a methodology whose typology was descriptive, with field design, as population was attended 45 teachers of the Department of Economic, Administrative and Accounting Sciences, of which 05 were selected through intentional sampling, regarding the students, the 210 students enrolled in the thesis project of semester A-2017 at ULA-NURR were considered, to which a probabilistic sample was applied whose sample size was represented by 35% of them, The reporting subjects were limited to 74 students. As a technique, the survey was selected and as an instrument the questionnaire, whose data analysis was supported in the triangulation of data. In conclusion, the professional strategies that promote professional skepticism promoted by the ULA - NURR Public Accounting teachers, contemplate essential elements of content, ethical principles and skills that allow the development of an inquisitive attitude in the accounting profession, this attitude is promoted through discussions, case studies, review, analysis and evaluation of accounting information, among others.