DEVELOPMENT OF CRITICAL THINKING AND TEAMWORK IN THE SUBJECT OF FINANCIAL AUDITING IN THE TEACHING-LEARNING PROCESS OF SIXTH GRADE STUDENTS

Abstract

DOI: https://doi.org/10.46296/yc.v9i17.0715

Abstract

This research, focused on the subject of Financial Auditing in the context of university education, has transformed the development of critical thinking and teamwork among sixth-year students at the State University of Southern Manabí during the PI 2025 academic period. The central problem of this research is to determine to what extent the Financial Auditing subject contributes to strengthening these skills in sixth-year students. The main objective was to analyze how critical reasoning and collaborative work are fostered during the teaching-learning process of this subject. The methodology used combined the theoretical analysis-synthesis method with an empirical approach through surveys of 120 students. The results showed that 67% believed it had enhanced their analytical and reflective skills, and 92% believed it had collaborated in teamwork, demonstrating a participatory and active methodology. Furthermore, it was determined that the most effective strategies are case studies and guided discussions. The results show that, during the teaching-learning process, the Financial Audit course has successfully laid a firm foundation for fostering critical thinking and team collaboration. The implementation of active tactics such as case studies, discussions, and group problem-solving has generated a positive and perceptible impact on students. However, there are areas that require improvement, such as ensuring equitable participation. It is concluded that the Financial Audit course, through active techniques, significantly enhances critical reasoning and collaboration skills, although there is still a need to increase equitable participation and the evaluation of ideas in groups.

Keywords: critical thinking, teamwork, teaching-learning, financial auditing, active methodologies.