TEACHING AND LEARNING FROM THE CONCEPTIONS OF TEACHERS AND STUDENTS

The following article is part of the research project teaching of auditing in public accounting program under the control approach developed Latin and Anglo-Saxon in the Master of Science Education, University of Amazonia. Likewise purpose of this paper is to present a reflection on the results on the question: What do you consider most important in the educational process, teaching or learning? made to teachers and students. This research is descriptive and interpretive qualitative approach. The techniques used in collecting data were focus group and the virtual interview. From the analysis of data collected and relating, it was determined that learning is an individual process that is performed for the acquisition of higher levels of knowledge, which must be permanent and not for a moment, of course, that to obtain higher levels of learning is essential to the advice of a person (teacher) that tells you, what you drive or the grounds to take the way that learning.