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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
41

Profile of Health Educators in Virginia Institutions of Higher Education: The Value Attached to Work-related Competencies

Kunkel, Danylle Ranae 15 November 2007 (has links)
The purpose of this study was to create a profile of the value of work-related competencies according to health educators in institutions of higher education in the state of Virginia. The health educators were surveyed regarding competencies perceived to be of high importance in their current position. Additionally, the study examined whether these competencies are addressed on the Certified Health Education Specialist (CHES) exam created by the National Commission for Health Education Credentialing, Inc. (NCHEC). Data collected did support current literature in regards to importance of competencies. Regardless of job title or CHES certification status, health educators rank oral communication skills and interpersonal skills as being in the top five 'soft skills' related to career success. Oral communication and interpersonal skills are among the competencies addressed by the CHES exam. Interestingly, however, 76% (n=29) of respondents reported that they were not CHES certified. This study also examined the relationship between a respondent's job title (health-related, medically-related, or other) and his or her willingness to assist with health education curriculum development and student evaluation. Respondents whose job title directly related to health education were much more likely to be willing to help with curriculum development and student evaluation than those that had the responsibility of disseminating health education but held another type of title. There is a need for further investigation into the basis for perceptions of dissatisfaction with college graduates by employers in regards to level of preparedness for the workforce. / Ph. D.
42

The CPA Exam is Changing: Are the Professors Ready?

Freeman, Michelle S. 01 January 2018 (has links)
Accounting professors will now be accountable for teaching their students to think critically, analyze, and evaluate information. The pressure to change accounting higher education cannot be ignored with the new version of the CPA exam, released in April 2017, which now tests analysis and evaluation skills. Have the professors made the changes in their classrooms that will help their students to be successful with this format of questioning? This research seeks to find whether professors have indeed embraced pedagogy that will enhance students’ ability to develop higher order thinking skills. The study begins by explaining changes to the CPA exam. The study provides literature review of the accounting education process, traditional methods of teaching accounting, suggested methods of teaching accounting for enhancement of critical thinking, and identified reasons for resistance to changing teaching methods. The survey is designed to identify current teaching methods in accounting classrooms. The survey seeks to discover what methods are being used to develop higher order thinking skills. The results show that lecture and demonstration of problems are still the predominant method of instruction in accounting classrooms, and these methods are not typically endorsed by research in terms of developing critical thinking, analysis and evaluation skills.
43

The CPA Exam Is Changing: Are Professors Ready?

Freeman, Michelle S. 30 March 2017 (has links)
No description available.
44

Students&amp / #8217 / Perceptions About Online Assessment : A Case Study

Sanli, Refik 01 September 2003 (has links) (PDF)
iii ABSTRACT STUDENTS&amp / #8217 / PERCEPTIONS ABOUT ONLINE ASSESSMENT : A CASE STUDY Sanli, Refik M.S. Department of Computer Education and Instructional Technology Supervisor : Prof. Dr. M. YaSar &Ouml / ZDEN SEPTEMBER 2003 ,105 pages For many reasons, the use of computer based of assessment is increasing. Although there is an increasing usage of computer based exams, there are not enough researches about student perception towards online assessment in general and perception of students towards categorized fields of online assessment systems. To figure out the students&amp / #8217 / perceptions of online assessment an exam web site has been developed and implemented. This web site is a database driven web site and containing multiple choice questions. This online assessment site used as assessment module of Masa&uuml / st&uuml / Yayincilik course given by Department of Computer Education, Kocaeli University. The perceptions of the students&amp / #8217 / towards online assessment have been evaluated in terms of User interface, Impacts on learning process, System usage and general opinions on online assessment. The aim of the study is to investigate students&amp / #8217 / perceptions of the use of CAA and to investigate the potential for using student feedback in the validation of assessment. The results indicated that students have positive attitudes against online assessment. Results of questionnaires showed that user interface of the assessment web site is proper and well designed but need to be further development. The system use of the web site is easy. The impacts of the learning progress of the web site are sufficient but assessment web site should be developed by enriching the system components meeting the student needs. Security should be ensured.
45

Vybrané aspekty státní maturitní zkoušky z pohledu studentů pražských gymnázií / Selected aspects of the state graduation exam through the perspective of Prague's grammar school students

Andrýsková, Petra January 2017 (has links)
The theme of this diploma thesis is selected aspects of the state graduation exam through the perspective of Prague's grammar schools students. The aim of this work is to map current situation regarding the state graduation exam with the emphasis on the selected aspects of this exam. These aspects will be seen primarily in terms of the former as well as current students of Prague grammar schools. In the beginning of theoretical part is outlined the development of graduation exams followed by the theme of the state graduation exams, which were launched in 2011 and since then are continuously modified. The theoretical part was inspired by professional literature but also by Internet resources and academic works written on a similar theme. At the end of this part there are also mentioned selected media feedbacks on the topic of state graduation exam. The second empirical part was developed on the research which took place at selected Prague grammar schools. This research was conducted through a questionnaire survey. The aim of the research was to analyze selected aspects of the state graduation exam at source - to see the state graduation exam through students and also teacher's perspective. Teachers were an additional group of respondents in the research.
46

IDENTIDADE PROFISSIONAL DO PROFESSOR DO CURSINHO GARRA DE GOIÂNIA

Santos, Cristiano Alexandre dos 22 September 2004 (has links)
Made available in DSpace on 2016-07-27T13:53:50Z (GMT). No. of bitstreams: 1 Cristiano Alexandre dos Santos.pdf: 830393 bytes, checksum: a3fadf8659ed0c14ff808ee27c386ba8 (MD5) Previous issue date: 2004-09-22 / The present work has as theme the professional identity of the college entrance exam preparatory course teacher. Its main goal is to distinguish this teacher who teaches classes in a informal type of school and also has brought great benefits to those seeking to attend higher education. The theme s social relevance lies in the fact that, even though acting in an informal teaching setting, this teacher is someone who interacts with hundreds of high school graduate students who seek, in these prep courses, for help to be successful in the college entrance exams conducted by Higher Education Institutions. The understanding of how the prep course teacher identity n built on, using the relationships with students, school management and peers as reference, becomes the problem of this investigation which has demanded the establishment of the following goals: to study the teacher s scope and limitations as an education professional; to understand the development of the Brazilian high school system in its relation to higher education and the current context of entering this level of education and to know the prep course teacher s features. To study the identity, the research used the contributions of Berger and Luckmann (1978), Hall (1982), Mendonça (1994), Silva (2000) and Woodward (2000). To investigate the education professional s identity, the most important references were the researches of Enguita (1991), Nóvoa (1991), Carrolo (1997), Brzezinski (2002), Gómez (2000) and Tardif (2002). In order to reconstitute the history of the high school system s objectives and the entering mechanisms method to higher education, it was used mainly the studies of Chagas (1984), Strehl and Fantin (1994), Cury (2002), Kuenzer (2002) and Abramovai e Castro (2003). The dialectical materialism method was adopted in the course of this investigation. From the object approach standpoint, the present research is qualitative. A bibliographical research was conducted and a case study wad developed. The categories in which this work was based on were: identity and education professional s identity. As data collecting procedures, this work has prepared and used prestructured interviews with students, teachers and also with the principal of Garra Prep School, chosen as sample. Through the theoretical references and group interviews, it is possible to conclude that this Prep School is one of the several spaces in which professional identities are built. The students and teacher s movement searching for adequate training and, therefore, professionalization. The prep school teacher has been facing a proletarianization process which is evidenced by the mechanism of this functions; however, he has his own identity and he is an education professional. / O presente trabalho tem como tema a identidade profissional do professor de Cursinho . O objetivo geral é distinguir esse professor que ministra aulas em um tipo de escola não-formal e que tem contribuído com muitos na conquista de uma vaga no Ensino Superior. A relevância social do tema encontra-se no fato de que, mesmo atuando no ensino não-formal, esse professor é alguém que interage com centenas de alunos egressos do Ensino Médio e que buscam nos colégios preparatórios para o vestibular um auxílio para conseguir êxito nos processos seletivos realizados pelas Instituições de Ensino Superior. Compreender como a identidade do professor de Cursinho é constituída, tendo como referência as relações estabelecidas com alunos, direção e seus pares, nesse espaço muito próprio, consistiu no problema dessa investigação que exigiu o traçado dos seguintes objetivos: estudar o alcance e as limitações do uso do conceito identidade; analisar a formação e a profissionalização do professor como profissional da educação; compreender o desenvolvimento do Ensino Médio brasileiro em sua relação com o Ensino Superior e o atual contexto do acesso a esse nível de ensino; conhecer as características do professor de Cursinho. Para o estudo da identidade foram utilizadas como referenciais teóricos, as contribuições de Berger e Luckmann (1978), Hall (1982), Mendonça (1994), Silva (2000) e Woodward (2000). Para o estudo da identidade do profissional da educação os referenciais mais importantes foram as pesquisas de Enguita (1991), Nóvoa (1995), Carrolo (1997), Brzezinski (2002), Gómez (2000) e Tardif (2002). Para fins de reconstituição da história dos objetivos do Ensino Médio e dos mecanismos de acesso ao Ensino Superior utilizaram-se principalmente dos estudos de Chagas (1984), Strehl e Fantin (1994), Cury (2002), Kuenzer (2002) e Abramovai e Castro (2003). Adotou-se como trajetória de investigação o método do materialismo dialético. Do ponto de vista da forma de abordagem do objeto, a pesquisa é qualitativa. Realizou-se uma pesquisa bibliográfica e desenvolveu-se o estudo de caso. As categorias norteadoras deste trabalho foram: identidade e identidade do profissional da educação. Como procedimentos de coleta de dados foram elaborados e utilizados roteiros pré-estruturados de entrevistas para alunos, professores e também para o gestor do Cursinho Garra escolhido como amostra. Diante do referencial teórico e das entrevistas coletivas, é possível concluir que o Cursinho constitui um dos múltiplos espaços nos quais são construídas as identidades profissionais. Os depoimentos dos alunos e dos professores permitiram compreender que, ao atender às especificidades de um colégio preparatório para o vestibular, os docentes assumem uma identidade distinta. Também foi possível concluir que existe um movimento desses docentes na busca da formação adequada, portanto, da profissionalização. O professor de Cursinho vem passando por um processo de proletarização, evidenciado pela mecanização de suas funções, todavia possui uma identidade própria e é um profissional da educação.
47

Pré-vestibulares populares em Porto Alegre : na fronteira entre o público e o privado

Pereira, Thiago Ingrassia January 2007 (has links)
Chegar ao ensino superior ainda é uma realidade distante para muitas pessoas em nosso país. No Rio Grande do Sul, uma das unidades da federação que apresenta os melhores indicadores de acesso a este nível de ensino, pouco mais de 14% dos jovens entre 18 e 24 anos chega atualmente à universidade e entre esses um número bem menor consegue uma vaga na universidade pública. Diante dessa realidade, algumas experiências de preparação ao Ensino Superior com vistas aos segmentos historicamente excluídos de sua oferta surgem no cenário educacional. Os chamados cursos pré-vestibulares populares (PVPs) são uma realidade ainda pouco estudada, por mais que intensamente vivida por um considerável número de pessoas em nossa cidade. Este estudo tem como objetivo mapear os PVPs que atuam em Porto Alegre e que estiveram em atividade durante o ano de 2006. Por meio de entrevistas semi-estruturadas com os participantes (organizadores, professores e alunos) dos cursos e da análise dos projetos políticos-pedagógicos e do plano de gestão da experiência-piloto do Cursinho Municipal, busco entender a forma como ocorre a administração e a organização pedagógica dessas experiências alternativas de preparação ao vestibular. O foco desta pesquisa é a compreensão dessas iniciativas na fronteira entre o público e o privado, ou seja, ver em que medida os PVPs inserem-se (ou não) na lógica atual de movimentos da sociedade civil e/ou terceiro setor. Dessa forma, este trabalho situa os PVPs historicamente, analisando o movimento de reorganização do capital a partir da globalização de cunho neoliberal e da redefinição dos espaços públicos e privados que a reforma imposta ao aparato estatal trouxe a partir da década de 1990 ao Brasil. Assim, notamos que, paralelamente ao trabalho de revisão de conteúdos para o vestibular, os PVPs buscam fomentar uma postura crítica em seus alunos a partir de pressupostos de educação popular, procurando muito mais do que colocar pobres e negros na universidade, principalmente na pública, tensionar o sistema de ensino do país, por meio da democratização do acesso à universidade. Por isso, em sua maioria, ocupam, no seio da sociedade civil, um lugar muito mais próximo dos movimentos sociais do que das fundações, associações e ONGs de caráter assistencialista que se colocam a serviço da manutenção dos status quo. / Reaching graduation is still a distant reality to many people in our country. One state that presents one of the best indicators to access graduation is Rio Grande do Sul. In this state, a few more than 14% of eighteen to twenty-four years old youths reach the university. Besides, a minority of these youths gets a vacancy in a public university. In the presence of this reality, some experiences of preparation to graduation come up in the educational scenery, especially for the ones who have historically been excluded. Even being intensively lived by a remarkable number of people in our city, the pre-entrance exam courses (PVPs) are not so studied yet. This study aims to map PVPs that have been acting and those that were acting during 2006 in Porto Alegre. Through semi-structural interviews with participants (organizers, teachers, and students) of the courses and through policy-pedagogical project and the pilot management plan of municipal course analyses, this work tries to understand the way in which the pedagogical administration and organization of these alternative experiences to preparation to entrance exam occurs. The focus of this research is to comprehend these initiatives in the border between public and private, that is, to see how PVPs take place (or do not) in the actual movement of the civil society and/or third sector. Thus, this work situates PVPs in a historical way, analyzing the reorganization movement of capital form the neoliberal globalization and the public and private spaces redefinition that the reformation imposed to the state device brought since 1990’s to Brazil. Therefore, it is possible to notice that together the review contents work to the entrance exam the PVPs, that are based on popular education proposes, try to encourage their students to have a critic attitude. Moreover, PVPs try to not only insert poors and blacks at university, mainly in a public one, but tensing the country teaching system. This way, most of them are engage in our civil society and they occupy a closer status of social movements than foundations, associations, and non-government organizations, which have an assistance characteristic in order to keep the status quo.
48

Pré-vestibulares populares em Porto Alegre : na fronteira entre o público e o privado

Pereira, Thiago Ingrassia January 2007 (has links)
Chegar ao ensino superior ainda é uma realidade distante para muitas pessoas em nosso país. No Rio Grande do Sul, uma das unidades da federação que apresenta os melhores indicadores de acesso a este nível de ensino, pouco mais de 14% dos jovens entre 18 e 24 anos chega atualmente à universidade e entre esses um número bem menor consegue uma vaga na universidade pública. Diante dessa realidade, algumas experiências de preparação ao Ensino Superior com vistas aos segmentos historicamente excluídos de sua oferta surgem no cenário educacional. Os chamados cursos pré-vestibulares populares (PVPs) são uma realidade ainda pouco estudada, por mais que intensamente vivida por um considerável número de pessoas em nossa cidade. Este estudo tem como objetivo mapear os PVPs que atuam em Porto Alegre e que estiveram em atividade durante o ano de 2006. Por meio de entrevistas semi-estruturadas com os participantes (organizadores, professores e alunos) dos cursos e da análise dos projetos políticos-pedagógicos e do plano de gestão da experiência-piloto do Cursinho Municipal, busco entender a forma como ocorre a administração e a organização pedagógica dessas experiências alternativas de preparação ao vestibular. O foco desta pesquisa é a compreensão dessas iniciativas na fronteira entre o público e o privado, ou seja, ver em que medida os PVPs inserem-se (ou não) na lógica atual de movimentos da sociedade civil e/ou terceiro setor. Dessa forma, este trabalho situa os PVPs historicamente, analisando o movimento de reorganização do capital a partir da globalização de cunho neoliberal e da redefinição dos espaços públicos e privados que a reforma imposta ao aparato estatal trouxe a partir da década de 1990 ao Brasil. Assim, notamos que, paralelamente ao trabalho de revisão de conteúdos para o vestibular, os PVPs buscam fomentar uma postura crítica em seus alunos a partir de pressupostos de educação popular, procurando muito mais do que colocar pobres e negros na universidade, principalmente na pública, tensionar o sistema de ensino do país, por meio da democratização do acesso à universidade. Por isso, em sua maioria, ocupam, no seio da sociedade civil, um lugar muito mais próximo dos movimentos sociais do que das fundações, associações e ONGs de caráter assistencialista que se colocam a serviço da manutenção dos status quo. / Reaching graduation is still a distant reality to many people in our country. One state that presents one of the best indicators to access graduation is Rio Grande do Sul. In this state, a few more than 14% of eighteen to twenty-four years old youths reach the university. Besides, a minority of these youths gets a vacancy in a public university. In the presence of this reality, some experiences of preparation to graduation come up in the educational scenery, especially for the ones who have historically been excluded. Even being intensively lived by a remarkable number of people in our city, the pre-entrance exam courses (PVPs) are not so studied yet. This study aims to map PVPs that have been acting and those that were acting during 2006 in Porto Alegre. Through semi-structural interviews with participants (organizers, teachers, and students) of the courses and through policy-pedagogical project and the pilot management plan of municipal course analyses, this work tries to understand the way in which the pedagogical administration and organization of these alternative experiences to preparation to entrance exam occurs. The focus of this research is to comprehend these initiatives in the border between public and private, that is, to see how PVPs take place (or do not) in the actual movement of the civil society and/or third sector. Thus, this work situates PVPs in a historical way, analyzing the reorganization movement of capital form the neoliberal globalization and the public and private spaces redefinition that the reformation imposed to the state device brought since 1990’s to Brazil. Therefore, it is possible to notice that together the review contents work to the entrance exam the PVPs, that are based on popular education proposes, try to encourage their students to have a critic attitude. Moreover, PVPs try to not only insert poors and blacks at university, mainly in a public one, but tensing the country teaching system. This way, most of them are engage in our civil society and they occupy a closer status of social movements than foundations, associations, and non-government organizations, which have an assistance characteristic in order to keep the status quo.
49

Pré-vestibulares populares em Porto Alegre : na fronteira entre o público e o privado

Pereira, Thiago Ingrassia January 2007 (has links)
Chegar ao ensino superior ainda é uma realidade distante para muitas pessoas em nosso país. No Rio Grande do Sul, uma das unidades da federação que apresenta os melhores indicadores de acesso a este nível de ensino, pouco mais de 14% dos jovens entre 18 e 24 anos chega atualmente à universidade e entre esses um número bem menor consegue uma vaga na universidade pública. Diante dessa realidade, algumas experiências de preparação ao Ensino Superior com vistas aos segmentos historicamente excluídos de sua oferta surgem no cenário educacional. Os chamados cursos pré-vestibulares populares (PVPs) são uma realidade ainda pouco estudada, por mais que intensamente vivida por um considerável número de pessoas em nossa cidade. Este estudo tem como objetivo mapear os PVPs que atuam em Porto Alegre e que estiveram em atividade durante o ano de 2006. Por meio de entrevistas semi-estruturadas com os participantes (organizadores, professores e alunos) dos cursos e da análise dos projetos políticos-pedagógicos e do plano de gestão da experiência-piloto do Cursinho Municipal, busco entender a forma como ocorre a administração e a organização pedagógica dessas experiências alternativas de preparação ao vestibular. O foco desta pesquisa é a compreensão dessas iniciativas na fronteira entre o público e o privado, ou seja, ver em que medida os PVPs inserem-se (ou não) na lógica atual de movimentos da sociedade civil e/ou terceiro setor. Dessa forma, este trabalho situa os PVPs historicamente, analisando o movimento de reorganização do capital a partir da globalização de cunho neoliberal e da redefinição dos espaços públicos e privados que a reforma imposta ao aparato estatal trouxe a partir da década de 1990 ao Brasil. Assim, notamos que, paralelamente ao trabalho de revisão de conteúdos para o vestibular, os PVPs buscam fomentar uma postura crítica em seus alunos a partir de pressupostos de educação popular, procurando muito mais do que colocar pobres e negros na universidade, principalmente na pública, tensionar o sistema de ensino do país, por meio da democratização do acesso à universidade. Por isso, em sua maioria, ocupam, no seio da sociedade civil, um lugar muito mais próximo dos movimentos sociais do que das fundações, associações e ONGs de caráter assistencialista que se colocam a serviço da manutenção dos status quo. / Reaching graduation is still a distant reality to many people in our country. One state that presents one of the best indicators to access graduation is Rio Grande do Sul. In this state, a few more than 14% of eighteen to twenty-four years old youths reach the university. Besides, a minority of these youths gets a vacancy in a public university. In the presence of this reality, some experiences of preparation to graduation come up in the educational scenery, especially for the ones who have historically been excluded. Even being intensively lived by a remarkable number of people in our city, the pre-entrance exam courses (PVPs) are not so studied yet. This study aims to map PVPs that have been acting and those that were acting during 2006 in Porto Alegre. Through semi-structural interviews with participants (organizers, teachers, and students) of the courses and through policy-pedagogical project and the pilot management plan of municipal course analyses, this work tries to understand the way in which the pedagogical administration and organization of these alternative experiences to preparation to entrance exam occurs. The focus of this research is to comprehend these initiatives in the border between public and private, that is, to see how PVPs take place (or do not) in the actual movement of the civil society and/or third sector. Thus, this work situates PVPs in a historical way, analyzing the reorganization movement of capital form the neoliberal globalization and the public and private spaces redefinition that the reformation imposed to the state device brought since 1990’s to Brazil. Therefore, it is possible to notice that together the review contents work to the entrance exam the PVPs, that are based on popular education proposes, try to encourage their students to have a critic attitude. Moreover, PVPs try to not only insert poors and blacks at university, mainly in a public one, but tensing the country teaching system. This way, most of them are engage in our civil society and they occupy a closer status of social movements than foundations, associations, and non-government organizations, which have an assistance characteristic in order to keep the status quo.
50

Förutsättningar för att bli godkänd på revisorsexamen : ett byråperspektiv / Prerequisites for passing the audit exam : an audit firm's perspective

Kindberg, Tove, Laursen, Sara January 2021 (has links)
Varannan revisorsassistent blir underkänd på auktorisationsprovet och det finns ett godkännandegap mellan stora och små revisionsbyråer. På grund av att varannan tentand blir underkänd på auktorisationsprovet syftar denna uppsats till att identifiera vilka förutsättningar som revisionsbyråer ger revisorsassistenter under utbildningsprocessen upp till auktorisationsprovet. Frågeställningen är huruvida dessa förutsättningar skiljer sig mellan stora och små revisionsbyråer, och i så fall hur. Studien har antagit ett abduktivt tillvägagångssätt med en kvalitativ metod och en positivistisk forskningsfilosofi. Resultatet har tagits fram genom en innehållsanalys av godkända utbildningsplaner och semi-strukturerade intervjuer av fyra stora respektive fyra små revisionsbyråer. Uppsatsen följer Revisorsinspektionens struktur vid bedömande av utbildningsplan, nämligen att använda områdena Kompetens, Individuell anpassning, Resurser samt Utbildningsmiljö. Genom analysen läggs även området Förberedelse inför prov till. Genom en tvåstegsanalys identifieras 24 förutsättningar. Skillnader i förutsättningar mellan stora och små revisionsbyråer är att större revisionsbyråer generellt har mer resurser och intern kompetens samt har en strukturerad och styrd utbildningsplan, medan mindre revisionsbyråer är mer flexibla och anpassar utbildningen mer efter individen. Slutsatsen i denna studie är således att förutsättningar i sig är inte det som bidrar till en bättre utbildning inför auktorisationsprovet, utan det är hur de implementeras. Begränsningar i studien är huruvida tre av fyra intervjuade kontor verkligen representerar en stor revisionsbyrå väl och att det finns risker att intervjua individer för ett byråperspektiv. Förslag för framtida forskning är att studera nyligen auktoriserade revisorer för att kontrollera att de upplever att förutsättningarna identifierade i denna studie har bidragit till deras kompetensutveckling. / Every other audit assistant fails the audit exam and there is a gap in the passing percentage between big and small firms. Because every other audit assistant fails the audit exam, this paper aims to identify which prerequisites an audit firm can present to their audit assistants up until the audit exam. This paper seeks to answer if these prerequisites differ between big and small audit firms and how. This study has adopted an abductive approach with a qualitative method and a positivistic philosophy. The results were produced by analyzing text documents of approved education plans and semi structured interviews with four big and four small audit firms. The paper follows the structure Revisorsinspektionen uses when approving education plans, that is by using the areas Competence, Individual adaptation, Resources and Educational environment. From the analysis another area is added, Preparation for the Exam. A two-step analysis was used to identify 24 prerequisites. The difference in prerequisites between big and small audit firms is that big audit firms generally have more resources, internal competence and implements a more structured and controlled education plan, while smaller audit firms are more flexible and adapt the education plan after the individual. The conclusion in this paper is that prerequisites alone are not what adds to a better education for the audit exam, but rather how they are implemented. Limitations in this study are about whether three out of four interviewed offices really represent a big audit firm well, and there are risks about interviewing individuals from an audit firm's perspective. Proposal for future research is to study newly certified auditors to control whether they experience that the prerequisites identified in this study have contributed to the development of their skills.

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