BRECHAS DE CALIDAD DEL PERFIL DEL CONTADOR AUDITOR FORMADO EN LA COMUNA DE CURICÓ, CHILE.

This exploratory study sought to identify the gaps between the supply of auditor/accountant profiles offered in the town of Curicó, Chile, and the suggested profiles, for the same professional, by the National Accreditation Commission (CNA). The method used was based on the data collection of profiles depending on the structure of the CNA, the population of this research were the three schools that offer superior/ pre-graduate education in the district. Subsequently, an analysis which compared every feature on the CNA profiles with those offered by each local institution is done in order to identify the gaps. It was proved the initial hypothesis was correct, in the sense that there are significant gaps in the studied profiles. [ABSTRACT FROM AUTHOR]